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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Seeking unconditional release of goods - Provisional assessment ...

Case Laws     Customs

January 5, 2024

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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