https://www.taxtmi.com/caselaws?id=429875 Clarification from the competent authority excluding holiday and party decoration items from the Toys (Quality Control) Order, 2020 supported the view that the imported party decoration foil goods were not covered by the restriction, so detention on that basis was not justified. The writ court's direction for release was upheld despite the revenue's pending classification appeal, because the consignments had already been adjudicated and the appellate authority had ordered release. Release was also validly made conditional on compliance with customs terms, including payment of differential duty and issuance of the required waiver certificate, as those conditions protected the revenue's interest while permitting clearance. en-us Thu, 03 Nov 2022 00:00:00 +0530 Wed, 21 Jun 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429875 Clarification from the competent authority excluding holiday and party decoration items from the Toys (Quality Control) Order, 2020 supported the view that the imported party decoration foil goods were not covered by the restriction, so detention on that basis was not justified. The writ court's direction for release was upheld despite the revenue's pending classification appeal, because the consignments had already been adjudicated and the appellate authority had ordered release. Release was also validly made conditional on compliance with customs terms, including payment of differential duty and issuance of the required waiver certificate, as those conditions protected the revenue's interest while permitting clearance. Case-Laws Customs Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429875