https://www.taxtmi.com/caselaws?id=403915 The court directed the customs authorities to provisionally assess the duty and release the goods upon the petitioner furnishing an indemnity bond. The bond would cover the difference between the duty assessed after verification and the preferential duty claimed. The provisional assessment was to be completed within two days, and the goods released within 24 hours after the bond submission. The court emphasized adherence to due process and timely resolution to avoid undue financial hardship to the petitioner. The writ petition was disposed of with no order as to costs. en-us Mon, 08 Feb 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403915 The court directed the customs authorities to provisionally assess the duty and release the goods upon the petitioner furnishing an indemnity bond. The bond would cover the difference between the duty assessed after verification and the preferential duty claimed. The provisional assessment was to be completed within two days, and the goods released within 24 hours after the bond submission. The court emphasized adherence to due process and timely resolution to avoid undue financial hardship to the petitioner. The writ petition was disposed of with no order as to costs. Case-Laws Customs Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403915