https://www.taxtmi.com/caselaws?id=787075 The petition considers whether provisional release of imported goods claimed under preferential duty may be allowed where origin scrutiny is directed under Section 28DA. The court applied the statutory scheme including Sections 18, 28DA and 47, CAROTAR and relevant tariff rules, noting Section 28DA(5) permits release on security for any differential duty. Finding no adjudicatory show-cause notices had been issued and importers offered bonds and bank guarantees while suppliers cooperated on origin documentation, the court directed provisional release on security, limited by completion of provisional assessment and preservation of the department's rights to verify origin and recover duty if the claim is disallowed. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787075 The petition considers whether provisional release of imported goods claimed under preferential duty may be allowed where origin scrutiny is directed under Section 28DA. The court applied the statutory scheme including Sections 18, 28DA and 47, CAROTAR and relevant tariff rules, noting Section 28DA(5) permits release on security for any differential duty. Finding no adjudicatory show-cause notices had been issued and importers offered bonds and bank guarantees while suppliers cooperated on origin documentation, the court directed provisional release on security, limited by completion of provisional assessment and preservation of the department's rights to verify origin and recover duty if the claim is disallowed. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787075