https://www.taxtmi.com/caselaws?id=402862 Goods cleared for home consumption cease to fall within the statutory category of imported goods for the limited purpose of refusing reconsideration of provisional release, especially where the clearance followed departmental examination. For seized perishable consignments, non-production of an attested phytosanitary certificate from the country of origin does not automatically justify outright denial at the provisional stage. Provisional release under customs law should be reconsidered on suitable conditions that protect revenue while addressing plant quarantine concerns, rather than being finally refused before adjudication. en-us Wed, 13 Jan 2021 00:00:00 +0530 Wed, 13 Jan 2021 23:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402862 Goods cleared for home consumption cease to fall within the statutory category of imported goods for the limited purpose of refusing reconsideration of provisional release, especially where the clearance followed departmental examination. For seized perishable consignments, non-production of an attested phytosanitary certificate from the country of origin does not automatically justify outright denial at the provisional stage. Provisional release under customs law should be reconsidered on suitable conditions that protect revenue while addressing plant quarantine concerns, rather than being finally refused before adjudication. Case-Laws Customs Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402862