Release of fresh apples imported from New Zealand was allowed on furnishing of Bank Guarantee towards differential duty

Additional Commissioner of Customs Vs N. C. Alexander (Madras High Court) Conclusion: Customs department was directed to release fresh apples imported from New Zealand as the same were perishable in nature and were meant for human consumption, made the court find it appropriate to order the release of the goods, however, subject to the condition that Respondent should furnish a bank guarantee in order to safeguard the interests of the department. Held: Alexander had imported “fresh apples” originating from New Zealand. According to the appellant, the apples imported could be broadl...