https://www.taxtmi.com/caselaws?id=431661 Perishable seized imported goods may be provisionally released pending customs inquiry where continued detention would be disproportionate, even though the authorities remain entitled to verify origin and the authenticity of supporting phytosanitary and origin certificates. The court balanced the need for investigation against the nature of the consignments and the delay already caused, and held that interim release was appropriate on safeguards. Provisional release was ordered subject to a bank guarantee, bond and undertaking, while the customs inquiry was directed to be completed within the stipulated time. en-us Tue, 29 Nov 2022 00:00:00 +0530 Mon, 19 Dec 2022 09:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431661 Perishable seized imported goods may be provisionally released pending customs inquiry where continued detention would be disproportionate, even though the authorities remain entitled to verify origin and the authenticity of supporting phytosanitary and origin certificates. The court balanced the need for investigation against the nature of the consignments and the delay already caused, and held that interim release was appropriate on safeguards. Provisional release was ordered subject to a bank guarantee, bond and undertaking, while the customs inquiry was directed to be completed within the stipulated time. Case-Laws Customs Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431661