https://www.taxtmi.com/caselaws?id=417110 The court directed the second respondent to forward the case file for assessment and provisional release of goods within 15 days. The petitioner's claim of correct declaration of imported goods was disputed by the respondents, alleging mis-declaration and the need for Bureau of Indian Standards certification. The court addressed the delay in assessment, emphasizing the importance of timely action. The question of Customs Duty evasion on previous imports was left open for future determination. The writ petition was disposed of with an emphasis on compliance with regulatory standards and timely assessment. en-us Mon, 20 Dec 2021 00:00:00 +0530 Sat, 15 Jan 2022 08:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417110 The court directed the second respondent to forward the case file for assessment and provisional release of goods within 15 days. The petitioner's claim of correct declaration of imported goods was disputed by the respondents, alleging mis-declaration and the need for Bureau of Indian Standards certification. The court addressed the delay in assessment, emphasizing the importance of timely action. The question of Customs Duty evasion on previous imports was left open for future determination. The writ petition was disposed of with an emphasis on compliance with regulatory standards and timely assessment. Case-Laws Customs Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417110