Madras High Court Allows Customs Department Appeal Against Interim Order Directing Release of Areca Nuts Consignment Without Bank Guarantee. Court Holds That Provisional Assessment Under Section 17 of Customs Act, 1962 Read with CAROTAR, 2020 Requires Bond and Bank Guarantee for Release Pending Verification of SAFTA Certificate of Origin.
27 Apr 2026The present intra-court appeal under Clause 15 of the Letters Patent was filed by the Commissioner of Customs (Imports) and other competent authoritie...





