https://www.taxtmi.com/caselaws?id=380308 Circular No. 35/2017-Customs was held applicable to provisional release of imported goods pending adjudication, because the absence of completed adjudication or quantified liability did not exclude its operation. The Court also held that provisional release conditions must be assessed on the facts of each case, including the nature of the cargo and surrounding allegations, and that no uniform formula can be imposed. On the facts, directions for release on payment of 30% of the differential duty with a personal bond for the balance, together with waiver of demurrage and detention charges, were found justified and were not interfered with. en-us Tue, 16 Apr 2019 00:00:00 +0530 Sat, 18 May 2019 06:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380308 Circular No. 35/2017-Customs was held applicable to provisional release of imported goods pending adjudication, because the absence of completed adjudication or quantified liability did not exclude its operation. The Court also held that provisional release conditions must be assessed on the facts of each case, including the nature of the cargo and surrounding allegations, and that no uniform formula can be imposed. On the facts, directions for release on payment of 30% of the differential duty with a personal bond for the balance, together with waiver of demurrage and detention charges, were found justified and were not interfered with. Case-Laws Customs Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380308