https://www.taxtmi.com/caselaws?id=447798 CESTAT Chandigarh allowed provisional release of seized garlic imported under SAFTA benefit notification. The court found goods were perishable and investigation regarding rules of origin would take time. Since customs had initially cleared the goods before DRI seizure and exact origin remained unascertained, provisional release was justified. Court ordered importers to furnish bond covering full goods value and bank guarantee equal to 30% of alleged differential duty, binding them to pay any differential duty, fine, penalty and interest upon case adjudication. en-us Thu, 04 Jan 2024 00:00:00 +0530 Fri, 05 Jan 2024 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447798 CESTAT Chandigarh allowed provisional release of seized garlic imported under SAFTA benefit notification. The court found goods were perishable and investigation regarding rules of origin would take time. Since customs had initially cleared the goods before DRI seizure and exact origin remained unascertained, provisional release was justified. Court ordered importers to furnish bond covering full goods value and bank guarantee equal to 30% of alleged differential duty, binding them to pay any differential duty, fine, penalty and interest upon case adjudication. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447798