https://www.taxtmi.com/caselaws?id=31103 Filing of a Bill of Entry was treated as a prerequisite for customs appraisal, and an interim release of imported goods without that filing was held unsustainable. The SC found that the High Court had directed release despite the absence of Bills of Entry and had not examined the underlying merits or allegations. As the release order could not stand without compliance with the filing requirement, the ancillary direction permitting encashment of the bank guarantee also fell. The interim order was set aside, and the Department was permitted to encash the bank guarantee. en-us Mon, 18 Aug 2008 00:00:00 +0530 Sat, 18 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31103 Filing of a Bill of Entry was treated as a prerequisite for customs appraisal, and an interim release of imported goods without that filing was held unsustainable. The SC found that the High Court had directed release despite the absence of Bills of Entry and had not examined the underlying merits or allegations. As the release order could not stand without compliance with the filing requirement, the ancillary direction permitting encashment of the bank guarantee also fell. The interim order was set aside, and the Department was permitted to encash the bank guarantee. Case-Laws Customs Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31103