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Customs - Highlights / Catch Notes

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Provisional release of goods - Used Rubber Tyre Cut in Two ...

Customs

September 4, 2020

Provisional release of goods - Used Rubber Tyre Cut in Two Pieces - Once the application of the Schedule VI of the 2016 Rules is ruled out, the only question is whether the import of the goods is free or restricted. Under either case, in view of the decision of the Hon'ble Supreme Court in Atul Automations, provisional release is very much permissible. - HC

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