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    <title>2023 (11) TMI 921 - MADRAS HIGH COURT</title>
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    <description>The HC ordered the release of detained imported goods, specifically apples from Turkey, upon the execution of a Bank Guarantee for the differential duty amount, in line with a previous Division Bench directive. The goods were initially detained due to non-compliance with Notification No.5 of 2023, which restricts imports at CIF values below Rs. 50 per kg. The Court upheld the directive for release within a week, subject to the outcome of Writ Appeal No.2626 of 2023. If the notification is upheld, the respondents may encash the Bank Guarantee. The Court also allowed for consideration of waiver of charges upon request.</description>
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      <link>https://www.taxtmi.com/caselaws?id=446030</link>
      <description>The HC ordered the release of detained imported goods, specifically apples from Turkey, upon the execution of a Bank Guarantee for the differential duty amount, in line with a previous Division Bench directive. The goods were initially detained due to non-compliance with Notification No.5 of 2023, which restricts imports at CIF values below Rs. 50 per kg. The Court upheld the directive for release within a week, subject to the outcome of Writ Appeal No.2626 of 2023. If the notification is upheld, the respondents may encash the Bank Guarantee. The Court also allowed for consideration of waiver of charges upon request.</description>
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