https://www.taxtmi.com/caselaws?id=44131 Conditions for release of detained goods were modified to better protect revenue interest, with the release structure changed from part cash payment and security for the balance to payment of one-third in cash and a bank guarantee for the remaining two-thirds, applicable to both the total amount and the differential duty. The appellate authority was left free to decide any waiver of pre-deposit independently when the appeal is filed, without being influenced by the writ observations. The direction on issuance of the detention certificate was sustained in accordance with law, and prompt action by the parties was emphasised to prevent avoidable demurrage. en-us Tue, 19 Feb 1991 00:00:00 +0530 Wed, 23 Jun 2010 12:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44131 Conditions for release of detained goods were modified to better protect revenue interest, with the release structure changed from part cash payment and security for the balance to payment of one-third in cash and a bank guarantee for the remaining two-thirds, applicable to both the total amount and the differential duty. The appellate authority was left free to decide any waiver of pre-deposit independently when the appeal is filed, without being influenced by the writ observations. The direction on issuance of the detention certificate was sustained in accordance with law, and prompt action by the parties was emphasised to prevent avoidable demurrage. Case-Laws Customs Tue, 19 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44131