https://www.taxtmi.com/caselaws?id=201358 Where a unit is covered by an area based exemption under Notification No. 50/2003-C.E., detention or seizure of goods cannot be sustained on a footing that defeats that exemption. The High Court further held that conditions for provisional release of seized goods and a truck must be proportionate and cannot be arbitrary or excessively burdensome. On the facts recorded, the release terms were modified, and provisional release was directed on furnishing the demanded bonds and one fixed deposit receipt of Rs. 50,000. en-us Fri, 30 Oct 2009 00:00:00 +0530 Tue, 04 Jan 2011 13:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201358 Where a unit is covered by an area based exemption under Notification No. 50/2003-C.E., detention or seizure of goods cannot be sustained on a footing that defeats that exemption. The High Court further held that conditions for provisional release of seized goods and a truck must be proportionate and cannot be arbitrary or excessively burdensome. On the facts recorded, the release terms were modified, and provisional release was directed on furnishing the demanded bonds and one fixed deposit receipt of Rs. 50,000. Case-Laws Customs Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201358