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1. Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

2. 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...

3. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

4. The request for provisional release of seized betel nuts rejected by the Adjudicating authority was improper and legally not correct. It is ordered that seized betel...

5. Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC

6. Provisional Release of seized Betel Nuts - betel nuts are not notified items in terms of section 123 of Customs Act and as such, the onus to prove that the same are of...

7. Loss of value of seized goods - insecticides - expiry of seized goods - Petitioner should and must have sold goods by availing the release as soon as provisional release...

8. 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...

9. Seeking provisional release of seized goods - This is a classification dispute and, being a classification dispute, denial of provisional release would be...

10. Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

11. Provisional release of the seized goods - SCN issued by the JC - it is not understood as to how and why the provisional release was granted by the Commissioner who as...

12. Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by...

13. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

14. Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

15. Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said...