https://www.taxtmi.com/caselaws?id=201355 The court set aside the order requiring payment of differential duty for provisional release of seized goods, emphasizing that Section 110A of the Customs Act does not mandate such payment. It directed the reevaluation of the release application without this condition, suggesting the provision of an unconditional bank guarantee instead. The court stressed the importance of timely renewal of the guarantee and granted the Commissioner of Customs authority to impose appropriate conditions. The writ application was disposed of, instructing the Assistant Commissioner to make a new decision within a specified timeframe. en-us Mon, 10 May 2010 00:00:00 +0530 Tue, 04 Jan 2011 13:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201355 The court set aside the order requiring payment of differential duty for provisional release of seized goods, emphasizing that Section 110A of the Customs Act does not mandate such payment. It directed the reevaluation of the release application without this condition, suggesting the provision of an unconditional bank guarantee instead. The court stressed the importance of timely renewal of the guarantee and granted the Commissioner of Customs authority to impose appropriate conditions. The writ application was disposed of, instructing the Assistant Commissioner to make a new decision within a specified timeframe. Case-Laws Customs Mon, 10 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201355