2017 (8) TMI 1607 - SCH - Customs

Detention of goods - provisional release of detained goods - It was held by High Court that The drawing of a distinction between seizure of imported goods as a result of undervaluation and seizure of imported goods upon misdeclaration cannot per se be said to be irrational. The goods ordered to be released provisionally subject to conditions. HELD THAT - Leave granted. There shall be stay of the operation of the impugned judgment, in the meanwhile.