https://www.taxtmi.com/caselaws?id=764735 Seized imported second-hand digital multifunction printing and copying machines were treated as comparable to earlier cases involving similar goods, and provisional release was directed because the Department gave no persuasive basis to distinguish them. The release was made conditional on intimation and payment of additional customs duty within the stipulated time and furnishing a bank guarantee for 10% of the total price of the goods. The direction was expressly without prejudice to the parties' rights and subject to the outcome of pending adjudication under the customs regime and the applicable foreign trade and registration framework. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764735 Seized imported second-hand digital multifunction printing and copying machines were treated as comparable to earlier cases involving similar goods, and provisional release was directed because the Department gave no persuasive basis to distinguish them. The release was made conditional on intimation and payment of additional customs duty within the stipulated time and furnishing a bank guarantee for 10% of the total price of the goods. The direction was expressly without prejudice to the parties' rights and subject to the outcome of pending adjudication under the customs regime and the applicable foreign trade and registration framework. Case-Laws Customs Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764735