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Provisional release order concerning a consignment of imported PVC coated fabrics to the extent of furnishing bank guarantee
Case Law Details
- Case Name
- K.P. Impex Vs Principal Commissioner of Customs (Preventive) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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K.P. Impex Vs Principal Commissioner of Customs (Preventive) (Madras High Court)
Conclusion: Provisional release order by substituting the bank guarantee requirement with a bond of equivalent amount, while retaining other conditions. The Court emphasized that onerous financial conditions prior to adjudication are unwarranted, especially for non-prohibited goods, and directed release upon compliance within seven days.
Held: Assessee imported 793 rolls (69,903 sqm) of PVC Coated Fabrics from China under an invoice and filed Bill of Entry for home consumption at Chennai Port. The consignment was ...
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