https://www.taxtmi.com/caselaws?id=43270 The court directed the release of goods subject to bond conditions and expeditious adjudication, emphasizing the need for substantiated evidence in valuation disputes and criticizing delays in administrative processes. The petitioner's challenge to the refusal of Customs Authorities was upheld, allowing the goods to be shifted to a bonded warehouse for processing after court approval. The court found insufficient evidence to support the under-valuation claim and ordered the release of goods based on the declared value, with strict timelines for adjudication and bond discharge. en-us Wed, 15 May 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43270 The court directed the release of goods subject to bond conditions and expeditious adjudication, emphasizing the need for substantiated evidence in valuation disputes and criticizing delays in administrative processes. The petitioner's challenge to the refusal of Customs Authorities was upheld, allowing the goods to be shifted to a bonded warehouse for processing after court approval. The court found insufficient evidence to support the under-valuation claim and ordered the release of goods based on the declared value, with strict timelines for adjudication and bond discharge. Case-Laws Customs Wed, 15 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43270