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    <title>2026 (10) TMI 486 - DELHI HIGH COURT</title>
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    <description>Customs-duty recovery imposed as a condition for release of detained gold jewellery remains enforceable where the underlying adjudication order was not challenged. A later writ petition cannot collaterally challenge the duty condition after its implementation; earlier directions for release in accordance with that order do not determine its validity. Warehouse detention charges also remain recoverable absent material showing that they were levied contrary to the governing statutory provisions. Release conditions requiring redemption fine, applicable customs duty and penalty therefore continue to bind the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=800543</link>
      <description>Customs-duty recovery imposed as a condition for release of detained gold jewellery remains enforceable where the underlying adjudication order was not challenged. A later writ petition cannot collaterally challenge the duty condition after its implementation; earlier directions for release in accordance with that order do not determine its validity. Warehouse detention charges also remain recoverable absent material showing that they were levied contrary to the governing statutory provisions. Release conditions requiring redemption fine, applicable customs duty and penalty therefore continue to bind the assessee.</description>
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      <pubDate>Tue, 29 Sep 2026 00:00:00 +0530</pubDate>
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