Appellant's Request for Partial Goods Release Denied; No Provision u/s 47 for Partial "Out of Charge" by Customs.

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....Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually declared cannot be accepted because there is no provision for giving customs “out of charge” to only a part of the goods under section 47. The appellant could have redeemed the goods as per the order - AT....