https://www.taxtmi.com/highlights?id=67140 Provisional release of seized goods - allegation import of second hand card in the guise of new car - violation of policy condition (II)(d)(iv) in chapter 87 of the ITC (HS) classification - the mandate to produce the certificate - The inclusion of this condition as necessary for provisional release is redundant and superfluous and we allow this appeal by expunging the said condition as requirement of provisional release. - AT en-us Fri, 16 Dec 2022 11:32:30 +0530 Fri, 16 Dec 2022 11:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67140 Provisional release of seized goods - allegation import of second hand card in the guise of new car - violation of policy condition (II)(d)(iv) in chapter 87 of the ITC (HS) classification - the mandate to produce the certificate - The inclusion of this condition as necessary for provisional release is redundant and superfluous and we allow this appeal by expunging the said condition as requirement of provisional release. - AT Highlights Customs Fri, 16 Dec 2022 11:32:30 +0530 https://www.taxtmi.com/highlights?id=67140