https://www.taxtmi.com/caselaws?id=775206 The Madras HC quashed a customs order imposing conditions for provisional release of imported goods under Section 110-A of the Customs Act. The petitioner imported cargo valued at approximately Rs. 18,30,000 for use as animal feed, arguing it was unfit for human consumption and should not attract customs duty. The customs department imposed onerous conditions requiring a bank guarantee of Rs. 1,00,00,000 and bond of Rs. 1,76,80,000. The court found the conditions arbitrary and unreasonable given the cargo's low value. A test report confirmed the goods were unfit for human consumption, yet customs classified them under Chapter 8 (edible nuts) without justification. The court held that the order violated natural justice principles as it was passed without considering the petitioner's contentions or providing personal hearing. The matter was remanded to customs for fresh consideration within three weeks. en-us Fri, 11 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775206 The Madras HC quashed a customs order imposing conditions for provisional release of imported goods under Section 110-A of the Customs Act. The petitioner imported cargo valued at approximately Rs. 18,30,000 for use as animal feed, arguing it was unfit for human consumption and should not attract customs duty. The customs department imposed onerous conditions requiring a bank guarantee of Rs. 1,00,00,000 and bond of Rs. 1,76,80,000. The court found the conditions arbitrary and unreasonable given the cargo's low value. A test report confirmed the goods were unfit for human consumption, yet customs classified them under Chapter 8 (edible nuts) without justification. The court held that the order violated natural justice principles as it was passed without considering the petitioner's contentions or providing personal hearing. The matter was remanded to customs for fresh consideration within three weeks. Case-Laws Customs Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775206