https://www.taxtmi.com/caselaws?id=426967 Imported cargo detained pending customs adjudication may be provisionally released under Section 110-A of the Customs Act, 1962 when the authority is making a prima facie assessment of classification. Release can be conditioned on security measures, including execution of a PD bond for the full value of the goods and a bank guarantee for part of the differential duty, with relevant import documents produced at assessment. The adjudication is to continue separately and be completed expeditiously. en-us Wed, 10 Aug 2022 00:00:00 +0530 Mon, 29 Aug 2022 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426967 Imported cargo detained pending customs adjudication may be provisionally released under Section 110-A of the Customs Act, 1962 when the authority is making a prima facie assessment of classification. Release can be conditioned on security measures, including execution of a PD bond for the full value of the goods and a bank guarantee for part of the differential duty, with relevant import documents produced at assessment. The adjudication is to continue separately and be completed expeditiously. Case-Laws Customs Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426967