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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Seeking unconditional release of goods - Provisional assessment ...


Court Balances Revenue Protection with Expedited Goods Clearance in Bill of Entry Dispute.

January 5, 2024

Case Laws     Customs     HC

Seeking unconditional release of goods - Provisional assessment of Bill of Entry - certificates of origin - By taking into consideration the revenue interest in ensuring that duty exemption is not availed of, except in genuine cases, and the petitioner's concern that the goods be cleared expeditiously, an appropriate balance should be struck. - HC

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