https://www.taxtmi.com/caselaws?id=311123 Conditions imposed for provisional release of goods, including a bank guarantee requirement, were described as harsh and onerous, but the High Court did not decide the merits of that challenge. It preserved the petitioner's right to pursue the statutory appellate remedy and accepted that the Commissioner of Customs (Appeals) is the competent appellate forum. To secure effective redress, the petitioner was permitted to file an appeal within three days, and the appellate authority was directed to decide it at the earliest, preferably within two weeks of receipt, in accordance with law. en-us Wed, 06 Feb 2019 00:00:00 +0530 Sat, 09 Dec 2023 08:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311123 Conditions imposed for provisional release of goods, including a bank guarantee requirement, were described as harsh and onerous, but the High Court did not decide the merits of that challenge. It preserved the petitioner's right to pursue the statutory appellate remedy and accepted that the Commissioner of Customs (Appeals) is the competent appellate forum. To secure effective redress, the petitioner was permitted to file an appeal within three days, and the appellate authority was directed to decide it at the earliest, preferably within two weeks of receipt, in accordance with law. Case-Laws Customs Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311123