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Customs - Highlights / Catch Notes

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Seeking provisional release of the goods - Ethanol Alcohol - The ...


Provisional Release of Ethanol: Classification at Import Time, Not Use by Buyers, Justifies Petitioner's Claim.

November 16, 2023

Case Laws     Customs     HC

Seeking provisional release of the goods - Ethanol Alcohol - The classification has to be seen at the time of import by the Petitioner and not the use to which it is put by the buyers of the goods from the Petitioner. There is no condition in the Customs Tariff under chapter 98 which imposes such an obligations on the Petitioner - the Respondents are not justified in refusing to release the goods provisionally. - HC

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