https://www.taxtmi.com/caselaws?id=792547 Provisional release of imported gloves was held not to be barred by a classification dispute where the goods had already been assessed, no additional fiscal liability was shown, and the dispute was left for adjudication. Alleged labelling non-compliance and absence of a CDSCO NOC were also found insufficient, because the record showed re-examination of the consignment, labels on the bulk packing, and no demonstrated public health risk. The objection based on import through a non-notified port failed because Nhava Sheva was treated as the port of import and ICD Dadri only as the clearance point, so Rule 43A was not attracted. The departmental challenge to provisional release accordingly failed. en-us Thu, 28 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792547 Provisional release of imported gloves was held not to be barred by a classification dispute where the goods had already been assessed, no additional fiscal liability was shown, and the dispute was left for adjudication. Alleged labelling non-compliance and absence of a CDSCO NOC were also found insufficient, because the record showed re-examination of the consignment, labels on the bulk packing, and no demonstrated public health risk. The objection based on import through a non-notified port failed because Nhava Sheva was treated as the port of import and ICD Dadri only as the clearance point, so Rule 43A was not attracted. The departmental challenge to provisional release accordingly failed. Case-Laws Customs Thu, 28 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792547