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2014 (1) TMI 637 - AT - CustomsConfiscation of goods - Import of oil - Mis declaration of goods - Held that:- principles laid down by the Customs (Provisional Duty Assessment) Regulations, 1963 would be binding for provisional release of the goods in the absence of any method for safeguarding the interest of Revenue - Revenue directed to provisionally release the goods subject to deposit of 20% differential duty as sought to be assessed by the department and subject to execution of bond of the full proposed value of the consignment - Decided in favour of assessee.
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