Provisional release of the exportable goods - insistence on bank ...

Case Laws Customs

February 13, 2021

Provisional release of the exportable goods - insistence on bank guarantee or revenue deposit equal to the amount declared free on board of the goods plus the probable redemption fine and penalty is not only harsh and oppressive but also amounts to prejudging as to what the adjudicating authority would do upon adjudication. Presupposing that adjudicating authority will impose redemption fine and penalty will amount to taking a view before hand as to what decision the adjudicating authority would render. - HC

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Provisional release of the exportable goods - insistence on bank ...

Case Laws Customs

February 13, 2021

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