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Customs - Highlights / Catch Notes

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Seeking provisional release of goods - If the goods are ...

Case Laws     Customs

January 14, 2023

Seeking provisional release of goods - If the goods are confiscated and allowed redemption on payment of fine such fine has to be recovered from the appellant and some security is necessary to cover it if the goods are to be released provisionally before adjudication itself. Considering the overall factual matrix of this case we modify the impugned order reducing the amount of bank guarantee to 5% of the value of the goods. - AT

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