https://www.taxtmi.com/caselaws?id=418659 The court upheld Ext.P14 order refusing provisional release of seized goods declared as "Animal Feed Compound (Residue of Coconut)" due to doubts on classification as 'copra.' The petitioner's request was denied as clearance permission from the State Trading Corporation was lacking. Allegations of mis-declaration under Customs Act, 1962 were made. The court allowed appeal under Section 128 but refrained from interference due to disputed facts. The petitioner was granted exclusion of time for filing an appeal within three weeks. The petitioner was directed to appeal before the Appellate Authority for consideration on merits, with liberty to present all contentions. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 22 Feb 2022 07:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418659 The court upheld Ext.P14 order refusing provisional release of seized goods declared as "Animal Feed Compound (Residue of Coconut)" due to doubts on classification as 'copra.' The petitioner's request was denied as clearance permission from the State Trading Corporation was lacking. Allegations of mis-declaration under Customs Act, 1962 were made. The court allowed appeal under Section 128 but refrained from interference due to disputed facts. The petitioner was granted exclusion of time for filing an appeal within three weeks. The petitioner was directed to appeal before the Appellate Authority for consideration on merits, with liberty to present all contentions. Case-Laws Customs Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418659