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    <title>2022 (2) TMI 1472 - MADRAS HIGH COURT</title>
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    <description>Madras HC directed customs authorities to release seized Black Pepper consignment from Sri Lanka after petitioner complained of overvaluation to circumvent customs notification. Following precedent in Travancore Solvents Oils case, court ordered Joint Commissioner of Customs to quantify duty and bond amounts, communicate to petitioner, and release goods within one week of payment. Court clarified the provisional release would not impede ongoing investigation, adjudication proceedings, or show cause notices, which could continue independently on merits.</description>
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      <description>Madras HC directed customs authorities to release seized Black Pepper consignment from Sri Lanka after petitioner complained of overvaluation to circumvent customs notification. Following precedent in Travancore Solvents Oils case, court ordered Joint Commissioner of Customs to quantify duty and bond amounts, communicate to petitioner, and release goods within one week of payment. Court clarified the provisional release would not impede ongoing investigation, adjudication proceedings, or show cause notices, which could continue independently on merits.</description>
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