https://www.taxtmi.com/caselaws?id=787668 Quashing the adjudicating order dated 6.10.2022, the HC declined to decide technical classification and valuation disputes on merits because the consignment had completely deteriorated and equitable relief was appropriate for a small importer; outcome: the original order is set aside. The court directed that the department may deal with the deteriorated goods by auction or destruction and appropriate any realisation with surplus returned to the petitioner; outcome: disposal permitted with surplus payable to petitioner. The court further directed issuance of a demurrage waiver certificate in respect of the subject bill of entry; outcome: waiver certificate to be issued. en-us Fri, 06 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787668 Quashing the adjudicating order dated 6.10.2022, the HC declined to decide technical classification and valuation disputes on merits because the consignment had completely deteriorated and equitable relief was appropriate for a small importer; outcome: the original order is set aside. The court directed that the department may deal with the deteriorated goods by auction or destruction and appropriate any realisation with surplus returned to the petitioner; outcome: disposal permitted with surplus payable to petitioner. The court further directed issuance of a demurrage waiver certificate in respect of the subject bill of entry; outcome: waiver certificate to be issued. Case-Laws Customs Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787668