CESTAT Ahmedabad Reduces Bank Guarantee for Provisional Release Based on Precedent

K.L. International Vs Commissioner of Customs (Prev.) (CESTAT Ahmedabad)

Introduction: In a recent case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad ruled on the amount of bank guarantee required for the provisional release of imported dry dates. The appellant, K.L. International, had sought reconsideration of the original order, arguing that the goods were perishable edible goods and not subject to any restrictions or prohibitions.

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