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        Customs

        Provisional release of seized imported multifunctional devices...

        Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Provisional release of seized imported multifunctional devices pending customs adjudication may be granted subject to payment of Customs-quantified enhanced duty, furnishing a bank guarantee, and providing stipulated transactional disclosures. Such conditional release operates only at the seizure stage and does not prevent Customs from continuing adjudication. The adjudicating authority must independently consider the importer's objections and contentions and determine the matter in accordance with law, without being influenced by the provisional-release arrangement.
                                Note: It is a system-generated summary and is for quick reference only.
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