https://www.taxtmi.com/caselaws?id=396758 The Tribunal partially allowed the appeal by modifying the terms for provisional release, requiring the Appellant to deposit the principal duty upon goods clearance and furnish a bond with a specified amount and bank guarantee clause. The Tribunal acknowledged the issue of provisional release terms as the primary concern, emphasizing the need to establish undervaluation conclusively before making a final judgment on the case's merits. The existing bank guarantee was deemed sufficient for penalty or fine imposition, and the appeal was disposed of promptly after granting an early hearing application. en-us Thu, 16 Jul 2020 00:00:00 +0530 Sat, 18 Jul 2020 10:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396758 The Tribunal partially allowed the appeal by modifying the terms for provisional release, requiring the Appellant to deposit the principal duty upon goods clearance and furnish a bond with a specified amount and bank guarantee clause. The Tribunal acknowledged the issue of provisional release terms as the primary concern, emphasizing the need to establish undervaluation conclusively before making a final judgment on the case's merits. The existing bank guarantee was deemed sufficient for penalty or fine imposition, and the appeal was disposed of promptly after granting an early hearing application. Case-Laws Customs Thu, 16 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396758