https://www.taxtmi.com/caselaws?id=43463 Imported goods were directed to be released on the basis of the invoice value stated in the bill of entry, with duty assessed accordingly, because the respondents stated that clearance would be permitted on that basis and there was no adjudication against the importers. The importers were also held entitled to a detention certificate for the entire period of detention, as the goods had been held up without a show-cause notice and no sufficient justification was offered for the detention. en-us Wed, 24 Apr 1991 00:00:00 +0530 Fri, 18 Jun 2010 12:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43463 Imported goods were directed to be released on the basis of the invoice value stated in the bill of entry, with duty assessed accordingly, because the respondents stated that clearance would be permitted on that basis and there was no adjudication against the importers. The importers were also held entitled to a detention certificate for the entire period of detention, as the goods had been held up without a show-cause notice and no sufficient justification was offered for the detention. Case-Laws Customs Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43463