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1. Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

2. Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

3. Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

4. Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited...

5. Import of arecanut - origin of goods from Srilanka - Petitioner is entitled to obtain provisional release of goods more so because goods in question are perishable in nature - HC

6. Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC

7. Confiscation of goods - Mis declaration of goods - import of Multi Media Speakers for Computers of varying models - provisional release allowed - HC

8. Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 - reg. - Circular

9. Seeking provisional release of seized goods - This is a classification dispute and, being a classification dispute, denial of provisional release would be...

10. Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...