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    <title>2024 (12) TMI 685 - DELHI HIGH COURT</title>
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    <description>Delhi HC ruled that goods must be released per CESTAT&#039;s classification order despite pending SC appeal. The court held that mere pendency of appeal before SC does not justify Revenue Department&#039;s insistence on provisional assessment and bond requirements. Since CESTAT&#039;s December 2023 order directing classification under CTH 851770 remains unstayed, goods shall be released accordingly, subject to final SC decision and any directions issued therein. The petitioner&#039;s challenge to provisional release conditions succeeded.</description>
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    <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 685 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763105</link>
      <description>Delhi HC ruled that goods must be released per CESTAT&#039;s classification order despite pending SC appeal. The court held that mere pendency of appeal before SC does not justify Revenue Department&#039;s insistence on provisional assessment and bond requirements. Since CESTAT&#039;s December 2023 order directing classification under CTH 851770 remains unstayed, goods shall be released accordingly, subject to final SC decision and any directions issued therein. The petitioner&#039;s challenge to provisional release conditions succeeded.</description>
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      <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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