https://www.taxtmi.com/caselaws?id=377430 In a customs valuation dispute, provisional release of seized goods was ordered on moderated security because the goods were freely importable, the examination report matched the invoices, and the only dispute was alleged under-valuation based on parallel invoices; the Court held that a demand for onerous security was not justified before adjudication and directed release on 30% of the differential duty with a personal bond for the balance. Demurrage and detention charges were also waived for the full period of detention until clearance, applying the relevant cargo-handling regime and prior detention jurisprudence. en-us Mon, 25 Feb 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377430 In a customs valuation dispute, provisional release of seized goods was ordered on moderated security because the goods were freely importable, the examination report matched the invoices, and the only dispute was alleged under-valuation based on parallel invoices; the Court held that a demand for onerous security was not justified before adjudication and directed release on 30% of the differential duty with a personal bond for the balance. Demurrage and detention charges were also waived for the full period of detention until clearance, applying the relevant cargo-handling regime and prior detention jurisprudence. Case-Laws Customs Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377430