https://www.taxtmi.com/caselaws?id=47970 The court granted provisional release of goods with specific conditions imposed, including depositing customs duty, furnishing bank guarantee, and filing a declaration. Despite clearance for home consumption, the Directorate of Revenue Intelligence alleged misdeclaration and under-valuation, allowing investigation and issuance of a Show Cause Notice. An extension was granted for the Notice issuance. Discrepancies arose when new terms were proposed for release, but the court directed adherence to the original conditions, excluding goods of a specific party. The judgment emphasizes compliance with court-imposed conditions for provisional release and the authority's post-clearance investigation rights. en-us Wed, 27 Sep 2006 00:00:00 +0530 Mon, 02 Aug 2010 09:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47970 The court granted provisional release of goods with specific conditions imposed, including depositing customs duty, furnishing bank guarantee, and filing a declaration. Despite clearance for home consumption, the Directorate of Revenue Intelligence alleged misdeclaration and under-valuation, allowing investigation and issuance of a Show Cause Notice. An extension was granted for the Notice issuance. Discrepancies arose when new terms were proposed for release, but the court directed adherence to the original conditions, excluding goods of a specific party. The judgment emphasizes compliance with court-imposed conditions for provisional release and the authority's post-clearance investigation rights. Case-Laws Customs Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47970