https://www.taxtmi.com/caselaws?id=791183 Pending verification of the declared country of origin in a free trade arrangement import, customs may require protective security to safeguard revenue before provisional release. Section 28DA and provisional assessment under Section 17 of the Customs Act, together with Rule 6(1)(b) of the 2020 Origin Rules and CBIC Circular No. 38/2016-Customs, were treated as permitting such security where origin criteria remain in doubt. The court stressed that judicial review should not prejudice the State if the certificate of origin is later found false. Verification was directed to be completed within three weeks, the goods to be released if the declared origin is confirmed, and 100% bank guarantee to be furnished if the origin is found incorrect or false. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791183 Pending verification of the declared country of origin in a free trade arrangement import, customs may require protective security to safeguard revenue before provisional release. Section 28DA and provisional assessment under Section 17 of the Customs Act, together with Rule 6(1)(b) of the 2020 Origin Rules and CBIC Circular No. 38/2016-Customs, were treated as permitting such security where origin criteria remain in doubt. The court stressed that judicial review should not prejudice the State if the certificate of origin is later found false. Verification was directed to be completed within three weeks, the goods to be released if the declared origin is confirmed, and 100% bank guarantee to be furnished if the origin is found incorrect or false. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791183