https://www.taxtmi.com/caselaws?id=293547 The Tribunal dismissed the appeal challenging the provisional release of goods under the Customs Act, 1962, as premature due to the absence of a final duty liability determination. The Commissioner of Customs had allowed the release subject to specific conditions, similar to those under Section 18 of the Act. Despite the appellant's non-appearance, the Tribunal emphasized procedural compliance and the need for appeals to be filed at the correct stage of duty liability determination. The appeal lacked merit and was dismissed accordingly. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 17 Feb 2021 21:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293547 The Tribunal dismissed the appeal challenging the provisional release of goods under the Customs Act, 1962, as premature due to the absence of a final duty liability determination. The Commissioner of Customs had allowed the release subject to specific conditions, similar to those under Section 18 of the Act. Despite the appellant's non-appearance, the Tribunal emphasized procedural compliance and the need for appeals to be filed at the correct stage of duty liability determination. The appeal lacked merit and was dismissed accordingly. Case-Laws Customs Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293547