https://www.taxtmi.com/caselaws?id=774953 The Bombay HC directed release of imported wheat flour sheets dough for spring rolls pastry on provisional basis. The goods were challenged for reassessment under exemption N/N. 41/2019 and classification under Custom Tariff Heading 1901 2000. Considering the perishable nature of goods and petitioner's willingness to secure duty amount, the court found no purpose in detaining non-prohibited goods. Following Board's Circular dated 16 August 2017 parameters, respondents were directed to release goods upon petitioner depositing 50% of demanded duty and providing nationalized bank guarantee for remaining 50%. Release was ordered within one week of compliance with payment and guarantee conditions. The petition was disposed of with provisional release granted. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774953 The Bombay HC directed release of imported wheat flour sheets dough for spring rolls pastry on provisional basis. The goods were challenged for reassessment under exemption N/N. 41/2019 and classification under Custom Tariff Heading 1901 2000. Considering the perishable nature of goods and petitioner's willingness to secure duty amount, the court found no purpose in detaining non-prohibited goods. Following Board's Circular dated 16 August 2017 parameters, respondents were directed to release goods upon petitioner depositing 50% of demanded duty and providing nationalized bank guarantee for remaining 50%. Release was ordered within one week of compliance with payment and guarantee conditions. The petition was disposed of with provisional release granted. Case-Laws Customs Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774953