https://www.taxtmi.com/caselaws?id=775205 The Calcutta HC disposed of a petition seeking release of goods under two bills of entry and demurrage waiver certificate under Handling of Cargo in Customs Area Regulation, 2009. The petitioner also sought exemption memorandum benefits. The court found that over 8 months had elapsed since goods arrived, with investigation reports and clarifications already available to respondents. No further tyre testing was in progress. The court directed that investigation must conclude within four weeks, with show cause notice issued within two weeks thereafter if proceedings continue. The petitioner was granted right to apply for provisional release of goods, which would be considered subject to payment of highest duty rate and penalty, plus undertaking for off-road use only, provided no other impediments exist. en-us Thu, 10 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775205 The Calcutta HC disposed of a petition seeking release of goods under two bills of entry and demurrage waiver certificate under Handling of Cargo in Customs Area Regulation, 2009. The petitioner also sought exemption memorandum benefits. The court found that over 8 months had elapsed since goods arrived, with investigation reports and clarifications already available to respondents. No further tyre testing was in progress. The court directed that investigation must conclude within four weeks, with show cause notice issued within two weeks thereafter if proceedings continue. The petitioner was granted right to apply for provisional release of goods, which would be considered subject to payment of highest duty rate and penalty, plus undertaking for off-road use only, provided no other impediments exist. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775205