https://www.taxtmi.com/caselaws?id=425328 The Court allowed the petitioner to seek provisional release of the imported Boiled Supari under Section 110-A of the Customs Act. The Adjudicating Authority was directed to decide on the release within two weeks, considering the goods' classification. The Commissioner of Customs (Imports) was to provisionally release the goods upon the petitioner furnishing a PD bond for the full value and a bank guarantee for 50% of the differential duty, taking into account the Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. The Department was instructed to complete the adjudication process within three weeks. The Writ Petition was granted without costs. en-us Thu, 07 Jul 2022 00:00:00 +0530 Thu, 21 Jul 2022 09:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425328 The Court allowed the petitioner to seek provisional release of the imported Boiled Supari under Section 110-A of the Customs Act. The Adjudicating Authority was directed to decide on the release within two weeks, considering the goods' classification. The Commissioner of Customs (Imports) was to provisionally release the goods upon the petitioner furnishing a PD bond for the full value and a bank guarantee for 50% of the differential duty, taking into account the Duty Free Tariff Preference Scheme for Least Developed Countries (LDC) benefit. The Department was instructed to complete the adjudication process within three weeks. The Writ Petition was granted without costs. Case-Laws Customs Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425328