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    <title>2023 (12) TMI 1082 - BOMBAY HIGH COURT</title>
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    <description>Imported apples detained solely under a minimum import price notification were entitled to provisional release because the notification had been stayed and no contrary order was shown. On the bills of entry and invoices, the consignment was stated at Rs. 50 per kg, meeting the prescribed threshold, so the notification could not justify treating the goods as prohibited on those facts. The Court also took into account the perishable nature of the goods and held that continued detention was unwarranted. The petitioner therefore obtained provisional release of the apples and expeditious assessment of the bill of entry in accordance with law.</description>
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    <pubDate>Thu, 21 Dec 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=447398</link>
      <description>Imported apples detained solely under a minimum import price notification were entitled to provisional release because the notification had been stayed and no contrary order was shown. On the bills of entry and invoices, the consignment was stated at Rs. 50 per kg, meeting the prescribed threshold, so the notification could not justify treating the goods as prohibited on those facts. The Court also took into account the perishable nature of the goods and held that continued detention was unwarranted. The petitioner therefore obtained provisional release of the apples and expeditious assessment of the bill of entry in accordance with law.</description>
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