https://www.taxtmi.com/caselaws?id=421889 The High Court dismissed the writ applicant's requests for clearance of imported goods without a bank guarantee, waiver/refund of charges incurred for delayed clearance, and relief as prayed for in the writ application. The court upheld the Customs Department's actions, emphasizing adherence to legal provisions and lawful intent behind the delays and additional charges incurred. The verification process of the certificate of origin was deemed crucial, leading to the eventual clearance of goods. The court rejected claims of unjustified detention and liability for charges, concluding that no liability could be imposed on the respondent for the delays in clearance. en-us Mon, 18 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421889 The High Court dismissed the writ applicant's requests for clearance of imported goods without a bank guarantee, waiver/refund of charges incurred for delayed clearance, and relief as prayed for in the writ application. The court upheld the Customs Department's actions, emphasizing adherence to legal provisions and lawful intent behind the delays and additional charges incurred. The verification process of the certificate of origin was deemed crucial, leading to the eventual clearance of goods. The court rejected claims of unjustified detention and liability for charges, concluding that no liability could be imposed on the respondent for the delays in clearance. Case-Laws Customs Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421889