https://www.taxtmi.com/caselaws?id=44033 The court held that the Customs Authorities were not justified in refusing to release the goods despite provisional duty payment. It was determined that the discretionary power of Customs Authorities under Section 47 of the Customs Act did not allow for such refusal when goods were not prohibited and duty had been paid. The court directed the release of the goods upon execution of a bond for the alleged excess duty, with differing opinions on the specific requirements for release leading to the matter being referred to a third Judge for assignment. en-us Mon, 12 Sep 1994 00:00:00 +0530 Tue, 22 Jun 2010 16:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44033 The court held that the Customs Authorities were not justified in refusing to release the goods despite provisional duty payment. It was determined that the discretionary power of Customs Authorities under Section 47 of the Customs Act did not allow for such refusal when goods were not prohibited and duty had been paid. The court directed the release of the goods upon execution of a bond for the alleged excess duty, with differing opinions on the specific requirements for release leading to the matter being referred to a third Judge for assignment. Case-Laws Customs Mon, 12 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44033