https://www.taxtmi.com/caselaws?id=46097 The Court allowed the writ petition, directing the respondent to clear the goods based on the initial duty assessment. The petitioner's bond already covered the additional duty demanded. The Court emphasized adherence to Section 18 of the Customs Act for provisional assessment when adequate security is furnished. The Customs department was permitted to further adjudicate the issue. The judgment clarified the application of Section 18 in resolving the duty assessment dispute, ultimately granting provisional clearance of the imported goods. en-us Wed, 20 Jun 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46097 The Court allowed the writ petition, directing the respondent to clear the goods based on the initial duty assessment. The petitioner's bond already covered the additional duty demanded. The Court emphasized adherence to Section 18 of the Customs Act for provisional assessment when adequate security is furnished. The Customs department was permitted to further adjudicate the issue. The judgment clarified the application of Section 18 in resolving the duty assessment dispute, ultimately granting provisional clearance of the imported goods. Case-Laws Customs Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46097