HC directed Authorities to release imported goods on obtaining an indemnity bond from assessee

CUSTOMS/EXCISE/ST : Where assessee imported Soyabean oil from Bangladesh and submitted all import documents and information for clearance of goods but said goods were warehoused on ground of doubt on country of origin certificate, case of assessee would prima facie come under rule 6(1)(c) of CAROTAR, 2020 and thus, Customs Authorities were to be directed to release imported goods on obtaining an indemnity bond from assessee

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