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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Provisional release of export goods - modification of conditions ...


Court Discusses Provisional Release of Export Goods; Ensures Revenue Protection While Awaiting Adjudication Decision.

September 27, 2019

Case Laws     Customs     HC

Provisional release of export goods - modification of conditions stipulated in respect of execution of bank guarantee - It is the duty of this Court to safeguard the interest of the Revenue as well, since the matter is still to be adjudicated upon, especially when the interest of the exporter is already care of by the revenue in ordering provisional release. - HC

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