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    <title>2025 (10) TMI 636 - MADRAS HIGH COURT</title>
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    <description>HC declined to decide merits of classification/valuation dispute but modified the provisional release conditions. The petitioner must remit the declared duty, pay 50% of the department&#039;s re-determined differential duty, and execute a bond for Rs. 27,00,000; on compliance the goods will be released. The department is directed to continue adjudication expeditiously and the petitioner must cooperate. The court relied on earlier authority involving differential duty of non-prohibited goods and disposed of the petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779840</link>
      <description>HC declined to decide merits of classification/valuation dispute but modified the provisional release conditions. The petitioner must remit the declared duty, pay 50% of the department&#039;s re-determined differential duty, and execute a bond for Rs. 27,00,000; on compliance the goods will be released. The department is directed to continue adjudication expeditiously and the petitioner must cooperate. The court relied on earlier authority involving differential duty of non-prohibited goods and disposed of the petition.</description>
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