https://www.taxtmi.com/caselaws?id=407115 Customs origin verification was characterised as random verification where no specific deficiency had been communicated to the importer and preferential duty was withheld pending resolution of doubts about the certificate of origin. Pending completion of verification under the origin-rules framework, goods should not be indefinitely withheld solely because the importer does not furnish a bank guarantee. Clearance may be granted against an indemnity bond securing the differential duty, preserving customs authorities' right to finalise assessment and recover any shortfall. The importer may challenge the assessment in accordance with law. en-us Mon, 26 Apr 2021 00:00:00 +0530 Thu, 06 Jan 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407115 Customs origin verification was characterised as random verification where no specific deficiency had been communicated to the importer and preferential duty was withheld pending resolution of doubts about the certificate of origin. Pending completion of verification under the origin-rules framework, goods should not be indefinitely withheld solely because the importer does not furnish a bank guarantee. Clearance may be granted against an indemnity bond securing the differential duty, preserving customs authorities' right to finalise assessment and recover any shortfall. The importer may challenge the assessment in accordance with law. Case-Laws Customs Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407115