https://www.taxtmi.com/caselaws?id=450516 Bombay HC allowed provisional release of Ethyl Alcohol Absolute imported by petitioner under Bill of Entry No. 7568895. Court held that classification dispute between CTH 22.07 and CTH 98.02 should be determined at time of import, not based on end use by buyers. Petitioner was regular importer with established classification history under CTH 98.02 accepted by respondents previously. Court found no justification for refusing provisional release during investigation, ordering release upon execution of bond to secure differential duty and consequential amounts, following precedent from similar cases. en-us Wed, 21 Feb 2024 00:00:00 +0530 Mon, 21 Oct 2024 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450516 Bombay HC allowed provisional release of Ethyl Alcohol Absolute imported by petitioner under Bill of Entry No. 7568895. Court held that classification dispute between CTH 22.07 and CTH 98.02 should be determined at time of import, not based on end use by buyers. Petitioner was regular importer with established classification history under CTH 98.02 accepted by respondents previously. Court found no justification for refusing provisional release during investigation, ordering release upon execution of bond to secure differential duty and consequential amounts, following precedent from similar cases. Case-Laws Customs Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450516