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    <title>2023 (11) TMI 321 - BOMBAY HIGH COURT</title>
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    <description>Imported gold jewellery claimed exemption based on an Indonesian certificate of origin; the Bombay HC treated the immediate issue as whether continued detention was justified pending verification. It held that further detention was not warranted on the peculiar facts and permitted provisional release against an appropriate bond for the differential duty. The Court also left the Revenue free to verify the authenticity of the certificate of origin and complete assessment in accordance with law.</description>
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      <description>Imported gold jewellery claimed exemption based on an Indonesian certificate of origin; the Bombay HC treated the immediate issue as whether continued detention was justified pending verification. It held that further detention was not warranted on the peculiar facts and permitted provisional release against an appropriate bond for the differential duty. The Court also left the Revenue free to verify the authenticity of the certificate of origin and complete assessment in accordance with law.</description>
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