https://www.taxtmi.com/caselaws?id=459155 Perishable goods seized under the Customs Act were ordered to be released provisionally under Section 110A on the furnishing of a personal bond and/or surety to the satisfaction of the Commissioner of Customs. The court noted that duty at clearance had been paid, a substantial amount had already been deposited, and the alleged undervaluation and any additional duty liability remained for final adjudication. The release was directed to balance the perishable nature of the goods with departmental interests, while preserving all substantive and procedural defences and leaving quantification of any further liability open. en-us Thu, 12 Oct 2023 00:00:00 +0530 Mon, 02 Dec 2024 21:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459155 Perishable goods seized under the Customs Act were ordered to be released provisionally under Section 110A on the furnishing of a personal bond and/or surety to the satisfaction of the Commissioner of Customs. The court noted that duty at clearance had been paid, a substantial amount had already been deposited, and the alleged undervaluation and any additional duty liability remained for final adjudication. The release was directed to balance the perishable nature of the goods with departmental interests, while preserving all substantive and procedural defences and leaving quantification of any further liability open. Case-Laws Customs Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459155