https://www.taxtmi.com/caselaws?id=431209 The Court allowed the petition for a writ of mandamus under Article 226, directing the provisional release of imported goods detained by Customs at Mundra Port for over two years without seizure. The Court emphasized compliance with statutory timelines, invoking Customs Act provisions for provisional release and inventory requirements. The petitioners were instructed to provide a Bank Guarantee for eight weeks pending inquiry completion by Customs authorities to verify the Country-of-Origin. If confirmed as Pakistan, the petitioners were to fulfill legal obligations, ensuring their rights were protected and undue detention avoided. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 08 Dec 2022 09:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431209 The Court allowed the petition for a writ of mandamus under Article 226, directing the provisional release of imported goods detained by Customs at Mundra Port for over two years without seizure. The Court emphasized compliance with statutory timelines, invoking Customs Act provisions for provisional release and inventory requirements. The petitioners were instructed to provide a Bank Guarantee for eight weeks pending inquiry completion by Customs authorities to verify the Country-of-Origin. If confirmed as Pakistan, the petitioners were to fulfill legal obligations, ensuring their rights were protected and undue detention avoided. Case-Laws Customs Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431209