https://www.taxtmi.com/caselaws?id=449475 Provisional release of seized gold dore bars was upheld because the dispute depended on factual testing of purity against the preferential tariff conditions and the permissible margin of error. Re-testing showed 25 bars below 95% purity, while one bar tested at 95.05%, which fell within the stated margin. The court treated the observation that even restricted or prohibited goods may be provisionally released as fact-specific and not a general rule. On that basis, no substantial question of law arose and the challenge to the Tribunal's direction did not succeed. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 20 Aug 2024 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449475 Provisional release of seized gold dore bars was upheld because the dispute depended on factual testing of purity against the preferential tariff conditions and the permissible margin of error. Re-testing showed 25 bars below 95% purity, while one bar tested at 95.05%, which fell within the stated margin. The court treated the observation that even restricted or prohibited goods may be provisionally released as fact-specific and not a general rule. On that basis, no substantial question of law arose and the challenge to the Tribunal's direction did not succeed. Case-Laws Customs Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449475