https://www.taxtmi.com/caselaws?id=781641 CESTAT KOLKATA-AT allowed the appeal and ordered provisional release of 131 used highly specialized equipment units, finding the consignments matched declarations and noting inconsistent central monitoring across ports. The bench observed the appellant had executed the provisional duty bond and bank guarantee for the entire consignment, so there was no valid reason to withhold release of the 131 pieces. Release is subject to conditions directed by the CALCUTTA HC and affirmed by the SC. Appeal disposed. en-us Fri, 04 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781641 CESTAT KOLKATA-AT allowed the appeal and ordered provisional release of 131 used highly specialized equipment units, finding the consignments matched declarations and noting inconsistent central monitoring across ports. The bench observed the appellant had executed the provisional duty bond and bank guarantee for the entire consignment, so there was no valid reason to withhold release of the 131 pieces. Release is subject to conditions directed by the CALCUTTA HC and affirmed by the SC. Appeal disposed. Case-Laws Customs Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781641