https://www.taxtmi.com/caselaws?id=793527 Imported goods may be moved to a gamma irradiation facility without being treated as cleared, provided they remain under customs control through case-specific safeguards. These include verification, sealed and monitored transport, customs escort and supervision, insurance, indemnity and security, treatment certification, and post-treatment testing; any later release remains for the competent authority to determine. The classification finding in favour of the assessee remains operative between the parties, although the broader classification question was left open for an appropriate case. The treatment arrangement is confined to the stated facts and has no precedential effect. en-us Tue, 05 May 2026 00:00:00 +0530 Sat, 25 Jul 2026 13:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793527 Imported goods may be moved to a gamma irradiation facility without being treated as cleared, provided they remain under customs control through case-specific safeguards. These include verification, sealed and monitored transport, customs escort and supervision, insurance, indemnity and security, treatment certification, and post-treatment testing; any later release remains for the competent authority to determine. The classification finding in favour of the assessee remains operative between the parties, although the broader classification question was left open for an appropriate case. The treatment arrangement is confined to the stated facts and has no precedential effect. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793527