https://www.taxtmi.com/caselaws?id=777659 HC directed release of petitioner's goods upon payment of differential duty of Rs.24,249, with redemption fine and penalty waived at this stage; Customs must release the consignments within 24 hours of payment. Court noted unexplained delay by Customs in passing the Order-in-Original and observed the need to sensitize Customs to give consideration to start-ups and MSMEs for non-prohibited, low-value consignments. HC referred the matter to CBIC and Commissioner of Customs to consider preferential timelines, warehousing and provisional release for such entities. Respondent to file counter-affidavit within two weeks; matter listed for 28 Oct 2025. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777659 HC directed release of petitioner's goods upon payment of differential duty of Rs.24,249, with redemption fine and penalty waived at this stage; Customs must release the consignments within 24 hours of payment. Court noted unexplained delay by Customs in passing the Order-in-Original and observed the need to sensitize Customs to give consideration to start-ups and MSMEs for non-prohibited, low-value consignments. HC referred the matter to CBIC and Commissioner of Customs to consider preferential timelines, warehousing and provisional release for such entities. Respondent to file counter-affidavit within two weeks; matter listed for 28 Oct 2025. Case-Laws Customs Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777659