https://www.taxtmi.com/caselaws?id=765889 Imported Lactulose consignments were directed to be assessed and cleared on the claimed exemption basis upon furnishing of a bond, because the immediate dispute concerned clearance rather than final classification. The Court treated the broader question whether the goods fell under the concessional entry for drugs and medicines or the bulk-drug entry as open for later adjudication. It considered prior favourable treatment of substantially identical consignments and the need to avoid warehousing and demurrage, while protecting revenue by preserving the Customs Department's right to issue a show cause notice and proceed in accordance with law. en-us Thu, 06 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765889 Imported Lactulose consignments were directed to be assessed and cleared on the claimed exemption basis upon furnishing of a bond, because the immediate dispute concerned clearance rather than final classification. The Court treated the broader question whether the goods fell under the concessional entry for drugs and medicines or the bulk-drug entry as open for later adjudication. It considered prior favourable treatment of substantially identical consignments and the need to avoid warehousing and demurrage, while protecting revenue by preserving the Customs Department's right to issue a show cause notice and proceed in accordance with law. Case-Laws Customs Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765889