https://www.taxtmi.com/caselaws?id=43265 The court dismissed the petition challenging Customs Authorities' failure to assess and clear imported goods, directing release upon payment under Tariff Heading 8414.30 pending final assessment. It criticized reliance on Special Branch's opinion for reclassification and questioned the Additional Collector's order lacking reasoning. Emphasizing consistency, the court outlined conditions for Bank Guarantee and assessment procedures, preserving parties' rights for further adjudication. The decision aimed at fair assessment, transparency, and maintaining classification consistency. en-us Wed, 26 Jun 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43265 The court dismissed the petition challenging Customs Authorities' failure to assess and clear imported goods, directing release upon payment under Tariff Heading 8414.30 pending final assessment. It criticized reliance on Special Branch's opinion for reclassification and questioned the Additional Collector's order lacking reasoning. Emphasizing consistency, the court outlined conditions for Bank Guarantee and assessment procedures, preserving parties' rights for further adjudication. The decision aimed at fair assessment, transparency, and maintaining classification consistency. Case-Laws Customs Wed, 26 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43265