Summary of ruling

• The Application was in respect to provisional release of the Applicant’s goods pending final determination pending determination of TAT Application No. 224 of 2024.
• The provisional release will not hinder the Respondent’s ability to pursue the main case or enforce any subsequent orders since the Applicant was willing to pay security.
• The Respondent won’t be prejudiced in any way.
• Application for provisional release is granted.
• Applicant to pay 30% of the tax in dispute.