Provisional Release Conditions for Undervalued Viscose Knitted Fabric Modified

S.U. Sirajdeen Vs Principal Commissioner of Customs (Preventive) (Madras High Court)

Madras High Court modified the conditions for provisional release of goods [Viscose Knitted Fabric] due to alleged undervaluation and misclassification and directed to pay entire declared duty; 50% of differential duty and execute bond of specified sum.

Facts- The petitioner had imported goods which are ‘knitted fabrics’ vide seven bills of entries and the goods were moved to the Special Economic Zone situated at Nandiyambakkam, Chennai. The petitioner had approa

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