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<h1>Provisional release of goods requires a bond and security, with enforcement if tax and lawful charges remain unpaid.</h1> Provisional release under section 129(1) requires execution of a bond and security, usually a bank guarantee, obliging the obligor to produce goods when required and to pay taxes, interest, penalty, fine and other lawful charges demanded by the proper officer; payment within the prescribed period voids the bond condition, otherwise the President/Governor may realise losses from the bank guarantee or enforce the bond.
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