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2012 (12) TMI 803 - SC - CustomsDetention on goods on account of alleged hazardous qualities - demanding Release of seized 96.74 Metric Tonnes of Copper Concentrate as could be processed and disposed of in accordance with the Hazardous Wastes (Maintenance and Handling) Rules, 1989 - Held that:- In the guidelines for expeditious clearance/provisional release under Customs Manual paragraph 2.2. (c) it has been written for dispute case pending investigation wherever importer or exporter is willing, he should be allowed provisional clearance of the goods by furnishing a bond for full value of the goods supported by adequate bank guarantee as may be determined by the proper officer. The value of bank guarantee shall not exceed twice the amdunt of duty. The provisional clearance should be allowed as a rule and not as an exception As respondents submits that they undertake to abide by the said provisions I.A. is disposed of with a direction upon the appellant, Customs Authorities, to release the goods in question to the respondents, subject to compliance with the provisions of Chapter 15 of the Customs Manual, 2011.
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