https://www.taxtmi.com/caselaws?id=425221 The court addressed a dispute over the classification of imported goods as 'defatted coconut' versus 'desiccated coconut.' The petitioner sought release of goods pending appeal, with the court emphasizing that if the appeal order supports the petitioner's claim, the goods must be released unconditionally. The respondent's challenge to the appeal order was noted, and the petitioner was allowed to seek expedited decision on release from the adjudicating authority. The court highlighted the option of provisional release under Section 110A of the Customs Act, 1962, to prevent loss of perishable goods, ultimately granting liberty to file for release within a week. en-us Tue, 05 Apr 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425221 The court addressed a dispute over the classification of imported goods as 'defatted coconut' versus 'desiccated coconut.' The petitioner sought release of goods pending appeal, with the court emphasizing that if the appeal order supports the petitioner's claim, the goods must be released unconditionally. The respondent's challenge to the appeal order was noted, and the petitioner was allowed to seek expedited decision on release from the adjudicating authority. The court highlighted the option of provisional release under Section 110A of the Customs Act, 1962, to prevent loss of perishable goods, ultimately granting liberty to file for release within a week. Case-Laws Customs Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425221