Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
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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.
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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