https://www.taxtmi.com/caselaws?id=46103 The court criticized the Customs Department for undue delays in adjudicating and releasing imported goods, emphasizing the principle of "justice delayed is justice denied." The court directed the immediate release of goods upon payment of customs duty based on disclosed price, with a bank guarantee for the balance. Valuation should consider comparable cases and quantity imported. The petitioner incurred demurrage charges due to delays, with the court leaving compensation to departmental authorities. The court aimed to ensure fair treatment and prevent future delays in the adjudication process. en-us Wed, 10 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46103 The court criticized the Customs Department for undue delays in adjudicating and releasing imported goods, emphasizing the principle of "justice delayed is justice denied." The court directed the immediate release of goods upon payment of customs duty based on disclosed price, with a bank guarantee for the balance. Valuation should consider comparable cases and quantity imported. The petitioner incurred demurrage charges due to delays, with the court leaving compensation to departmental authorities. The court aimed to ensure fair treatment and prevent future delays in the adjudication process. Case-Laws Customs Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46103