Hon’ble Lordship Justice Me.Anand Venkatesh of the Madras High Court had intervened in a case, under the Customs Act, concerning the onerous and arbitrary condition imposed by the customs authorities at Chennai under section.110 A of the Customs

Hon’ble Lordship Justice Me.Anand Venkatesh of the Madras High Court had intervened in a case, under the Customs Act, concerning the onerous and arbitrary condition imposed by the customs authorities at Chennai under section.110 A of the Customs Act, based on the report given by DRI, Delhi and accordingly directed the customs authorities to release the imported goods, viz., “PVC Coated Fabrics” by directing the petitioner to pay the duty on the declared value, to pay 50% of the differential duty on the enhanced value by the department, besides quashing the order of directing the petitioner to execute the 100/150 % Bank Guarantee and to rel ase the goods within 7 days from the date of compliance of such conditions by the petitioner.