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    <title>2026 (1) TMI 1534 - BOMBAY HIGH COURT</title>
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    <description>Amendment to the Import General Manifest was recorded for all four bills of lading; the institution addresses payment of basic customs duty with an equal amount towards interest to be paid &quot;under protest&quot; and treated as a deposit, permitting the importer to contest interest before the appellate tribunal. The court applied precedent to rule that no interest is payable on the IGST component. Clearance of 200.58 MT of specified copper wire rod is authorised without deciding merits, and the order preserves liabilities of other noticees so they derive no benefit from this clearance.</description>
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