https://www.taxtmi.com/caselaws?id=449629 A verified certificate of origin issued by the competent foreign authority supported provisional release of imported areca nuts, and the customs objection based on doubts about origin documentation was not sustained where no recorded request for further information was shown. The court held that, although the proper officer may seek additional information after verification under the trade framework, continued detention was not justified on the material before it. Provisional release was therefore permitted, subject to revenue safeguards by way of an indemnity bond for the full duty payable and a bank guarantee for 10% of the customs duty until assessment was completed. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 16 Feb 2024 07:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449629 A verified certificate of origin issued by the competent foreign authority supported provisional release of imported areca nuts, and the customs objection based on doubts about origin documentation was not sustained where no recorded request for further information was shown. The court held that, although the proper officer may seek additional information after verification under the trade framework, continued detention was not justified on the material before it. Provisional release was therefore permitted, subject to revenue safeguards by way of an indemnity bond for the full duty payable and a bank guarantee for 10% of the customs duty until assessment was completed. Case-Laws Customs Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449629