https://www.taxtmi.com/caselaws?id=426909 The court allowed the writ petition, directing customs authorities to provisionally release the imported Betel Nut goods upon the petitioner furnishing a bond and bank guarantee. The court emphasized resolving the classification dispute by customs authorities, considering previous judgments on the inclusion of Supari under Chapter 21 of the Customs Tariff. Provisional release was granted under the Duty Free Tariff Preference Scheme for Least Developed Countries benefit, highlighting the permissibility of provisional release in cases of classification disputes, as long as the goods are not prohibited. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sun, 28 Aug 2022 12:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426909 The court allowed the writ petition, directing customs authorities to provisionally release the imported Betel Nut goods upon the petitioner furnishing a bond and bank guarantee. The court emphasized resolving the classification dispute by customs authorities, considering previous judgments on the inclusion of Supari under Chapter 21 of the Customs Tariff. Provisional release was granted under the Duty Free Tariff Preference Scheme for Least Developed Countries benefit, highlighting the permissibility of provisional release in cases of classification disputes, as long as the goods are not prohibited. Case-Laws Customs Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426909