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Customs - Highlights / Catch Notes

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Seeking unconditional release of goods - Provisional assessment ...

Customs

January 5, 2024

Seeking unconditional release of goods - Provisional assessment of Bill of Entry - certificates of origin - By taking into consideration the revenue interest in ensuring that duty exemption is not availed of, except in genuine cases, and the petitioner's concern that the goods be cleared expeditiously, an appropriate balance should be struck. - HC

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