Court Modifies Harsh Conditions for Provisional Release of Seized Goods; No Justification for Increased Valuation.

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....Seeking provisional release of seized goods - As no reasons are forthcoming for enhancing the value of the imported goods over and above the value belonging by the Chartered Engineer. We are of the view that the order prescribing conditions of provisional release is too harsh, taking note of the fact that on the assessed value appellant has already paid duty - The conditions in the order of provisional release modified - AT....