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2023 (12) TMI 918 - BOMBAY HIGH COURTProvisional release of goods - Valuation of goods - applicability of N/N. 5/2023 which imposes minimum cap of Rs. 50/- per kg. for import of Apples - HELD THAT:- The petitioner is entitled to provisional release of goods as prayed for for more than one reason. Notification No. 5/2023 which imposes minimum price of Rs. 50/- per kg for import of apples has been stayed by the Kerala High Court. Secondly, only issue is with respect of valuation and goods being perishable in nature and further the petitioner is willing to comply with the terms and conditions to be put forth by respondent no. 2 for provisional assessment of goods there does not seem to be justifiable release to detain the goods. In the light of these facts, it would be in the interest of justice that the petition be allowed. The Respondents are directed to provisionally assess the Bill of Entry No. 8733339 within a period of four days from today and release the goods on the petitioner furnishing the bond - petition disposed off.
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