https://www.taxtmi.com/caselaws?id=445640 Dispute concerns provisional release of imported ethanol alcohol and its customs tariff classification. The petitioner relied on longstanding import practice and prior consistent classification under the relevant tariff heading, and on compliance with marking requirements for packaged goods; the respondents had not adjudicated the challenged entries. The court held that classification must be determined at time of importation and not by subsequent commercial use, and that refusal to grant provisional release was unjustified; the petitioner was entitled to provisional release of the consignment on execution of a bond. en-us Sat, 04 Nov 2023 00:00:00 +0530 Wed, 28 Jan 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445640 Dispute concerns provisional release of imported ethanol alcohol and its customs tariff classification. The petitioner relied on longstanding import practice and prior consistent classification under the relevant tariff heading, and on compliance with marking requirements for packaged goods; the respondents had not adjudicated the challenged entries. The court held that classification must be determined at time of importation and not by subsequent commercial use, and that refusal to grant provisional release was unjustified; the petitioner was entitled to provisional release of the consignment on execution of a bond. Case-Laws Customs Sat, 04 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445640