https://www.taxtmi.com/caselaws?id=450516 Imported goods that were not prohibited and were seized only because of a customs classification dispute were held fit for provisional release, because withholding them merely due to pending investigation was not justified. The Court noted that the petitioner was a regular importer, the goods had earlier been cleared for home consumption, and the dispute turned on whether the goods fell within Chapter 98 treatment for laboratory chemicals imported in packs not exceeding 500 ml, identified by purity and markings. Provisional release was permitted on execution of a bond securing the differential duty and any consequential amount, while the classification question was left open for decision in the appropriate proceedings. 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 Imported goods that were not prohibited and were seized only because of a customs classification dispute were held fit for provisional release, because withholding them merely due to pending investigation was not justified. The Court noted that the petitioner was a regular importer, the goods had earlier been cleared for home consumption, and the dispute turned on whether the goods fell within Chapter 98 treatment for laboratory chemicals imported in packs not exceeding 500 ml, identified by purity and markings. Provisional release was permitted on execution of a bond securing the differential duty and any consequential amount, while the classification question was left open for decision in the appropriate proceedings. Case-Laws Customs Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450516