https://www.taxtmi.com/caselaws?id=44156 The court dismissed the petition seeking to quash obstruction in clearing imported goods, emphasizing the need for proper orders for clearance under the Customs Act. Disputes over misdeclaration and lack of officer signatures on bills of entry led to delays and potential confiscation. The court upheld that Section 18 for provisional assessment did not apply in this case, directing expedited adjudication while maintaining impartiality. Proper procedures and adherence to customs regulations were underscored, leaving resolution to the authorities and available remedies. en-us Wed, 09 Aug 1995 00:00:00 +0530 Wed, 23 Jun 2010 13:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44156 The court dismissed the petition seeking to quash obstruction in clearing imported goods, emphasizing the need for proper orders for clearance under the Customs Act. Disputes over misdeclaration and lack of officer signatures on bills of entry led to delays and potential confiscation. The court upheld that Section 18 for provisional assessment did not apply in this case, directing expedited adjudication while maintaining impartiality. Proper procedures and adherence to customs regulations were underscored, leaving resolution to the authorities and available remedies. Case-Laws Customs Wed, 09 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44156