https://www.taxtmi.com/highlights?id=102310 An amount paid at import remains a refundable deposit where the bill of entry is unfinalised, no out-of-charge order for home consumption is issued, and the amount is not appropriated as customs duty. The imported pillow and duvet goods failed statutory quarantine requirements and were destroyed before clearance. As redemption fine and penalty were separately imposed and paid for the goods-related illegality, the pre-clearance deposit could not be retained as duty. The refund denial was set aside, and refund was granted with consequential relief in accordance with law. en-us Mon, 03 Aug 2026 08:20:38 +0530 Mon, 03 Aug 2026 08:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102310 An amount paid at import remains a refundable deposit where the bill of entry is unfinalised, no out-of-charge order for home consumption is issued, and the amount is not appropriated as customs duty. The imported pillow and duvet goods failed statutory quarantine requirements and were destroyed before clearance. As redemption fine and penalty were separately imposed and paid for the goods-related illegality, the pre-clearance deposit could not be retained as duty. The refund denial was set aside, and refund was granted with consequential relief in accordance with law. Highlights Customs Mon, 03 Aug 2026 08:20:38 +0530 https://www.taxtmi.com/highlights?id=102310