Provisional release of seized goods - allegation import of second hand card in the guise of new car -...

Provisional release of seized goods - allegation import of second hand card in the guise of new car - violation of policy condition (II)(d)(iv) in chapter 87 of the ITC (HS) classification - the mandate to produce the certificate - The inclusion of this condition as necessary for provisional release is redundant and superfluous and we allow this appeal by expunging the said condition as requirement of provisional release. - AT .....

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