https://www.taxtmi.com/caselaws?id=787696 Petitioner entitled to provisional release of an imported boat subject to provision of adequate security pending final determination of tariff classification and ISFTA applicability; HC treated the cash deposit already made and the proposed additional cash deposit with a bond undertaking payment of any remaining differential duty as sufficient interim security, recognising that any exemption or refund would follow if the designated authority later grants ISFTA benefits, and that any additional liability remains recoverable under the statutory regime. All classification and ISFTA contentions are kept open for the designated officer's decision. en-us Wed, 04 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787696 Petitioner entitled to provisional release of an imported boat subject to provision of adequate security pending final determination of tariff classification and ISFTA applicability; HC treated the cash deposit already made and the proposed additional cash deposit with a bond undertaking payment of any remaining differential duty as sufficient interim security, recognising that any exemption or refund would follow if the designated authority later grants ISFTA benefits, and that any additional liability remains recoverable under the statutory regime. All classification and ISFTA contentions are kept open for the designated officer's decision. Case-Laws Customs Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787696