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2015 (8) TMI 1486 - MADRAS HIGH COURTProvisional release of detained consignment - imported goods, Furnitures - section 110A of Custom Act 1962 read with Customs (Provisional Duty Assessment Regulations) 2011 - HELD THAT:- Provisional release in terms of Section 110 A of the Customs Act, 1962 read with Customs (Provisional Duty Assessment) Regulations 2011 could have been made, followed by further proceedings. Hence, the detained consignment shall be released on payment of ₹ 2,59,688/- being 50% of the differential duty and for the remaining 50% of the differential duty, a bond be executed by the petitioner and on such compliance, the goods shall be released forthwith - Petition disposed off.
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