https://www.taxtmi.com/caselaws?id=379258 The Tribunal upheld the Provisional Release Orders but adjusted the Bank Guarantee amounts. It found the appellant's arguments regarding duty exemption and tariff values valid, ordering a bond based on tariff value and a Bank guarantee for 20% of applicable duties. The Tribunal considered the goods' perishable nature, ongoing investigations, and past duty clearance instances under the same notification, leading to a re-calculation of the bond amount. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379258 The Tribunal upheld the Provisional Release Orders but adjusted the Bank Guarantee amounts. It found the appellant's arguments regarding duty exemption and tariff values valid, ordering a bond based on tariff value and a Bank guarantee for 20% of applicable duties. The Tribunal considered the goods' perishable nature, ongoing investigations, and past duty clearance instances under the same notification, leading to a re-calculation of the bond amount. Case-Laws Customs Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379258