https://www.taxtmi.com/caselaws?id=418718 The judgment addresses a dispute where the Customs Department refused to clear goods from a bonded warehouse, suspecting they were from Pakistan instead of Abu Dhabi as claimed by the petitioner. The court discussed the application of Customs regulations for provisional duty assessment and the interpretation of Section 18 of the Customs Act. It differentiated cases with and without seizure under Section 110, highlighting the possibility of provisional release under Section 110-A. The court referred to various High Court judgments on provisional release conditions and awaited an inquiry report before making a final decision. Further hearing is scheduled for 03.03.2022. en-us Thu, 10 Feb 2022 00:00:00 +0530 Wed, 23 Feb 2022 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418718 The judgment addresses a dispute where the Customs Department refused to clear goods from a bonded warehouse, suspecting they were from Pakistan instead of Abu Dhabi as claimed by the petitioner. The court discussed the application of Customs regulations for provisional duty assessment and the interpretation of Section 18 of the Customs Act. It differentiated cases with and without seizure under Section 110, highlighting the possibility of provisional release under Section 110-A. The court referred to various High Court judgments on provisional release conditions and awaited an inquiry report before making a final decision. Further hearing is scheduled for 03.03.2022. Case-Laws Customs Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418718