https://www.taxtmi.com/caselaws?id=450587 Bombay HC ordered provisional release of seized Ethanol Absolute imported under CTH 98.02 classification. Petitioner, a regular importer, challenged seizure memo alleging mis-classification. Court noted goods were consistently cleared under same classification for years without show cause notice. HC held classification must be determined at time of import, not based on subsequent use by buyers. Following precedent in similar cases, court directed provisional release upon execution of bond to secure differential duty, with goods to be released within two weeks. All classification contentions kept open for appropriate proceedings. en-us Wed, 21 Feb 2024 00:00:00 +0530 Mon, 02 Sep 2024 14:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450587 Bombay HC ordered provisional release of seized Ethanol Absolute imported under CTH 98.02 classification. Petitioner, a regular importer, challenged seizure memo alleging mis-classification. Court noted goods were consistently cleared under same classification for years without show cause notice. HC held classification must be determined at time of import, not based on subsequent use by buyers. Following precedent in similar cases, court directed provisional release upon execution of bond to secure differential duty, with goods to be released within two weeks. All classification contentions kept open for appropriate proceedings. Case-Laws Customs Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450587