Provisional Release of Imported Goods Denied Over Mill Test Certificate Authenticity and BIS Standards Non-Compliance Concerns.

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....Rejection of provisional release of goods imported by the appellant - Secondary grade goods - Prime goods or not - Department is that the appellants forged Mill Test Certificate and that goods imported by the appellant, under seizure are not BIS compliant - The department should not have any objection in releasing the goods provisionally. However, we are of the opinion that at the same time the interest of the Revenue is to be safeguarded. - AT....