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Provisional release of seized imported goods was directed on...

Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.

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Customs May 15, 2026 Case Laws HC
Provisional release of seized imported goods was directed on conditional terms because the matter was still at the seizure-memo stage and the request was limited to interim relief. The Court followed earlier writ orders on similar facts and required release subject to payment of the quantified enhanced duty, furnishing of bank guarantee to the extent directed, and maintenance of transaction details if the goods were subsequently supplied after release. Customs was left free to continue adjudication in accordance with law, and the conditional release order was expressly stated not to influence the merits of that adjudication.

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Acts Income Tax