https://www.taxtmi.com/caselaws?id=234184 The court refrained from adjudicating on the violation issue but assessed the reasonableness of the provisional release conditions imposed under Section 110A of the Customs Act, 1962. The court found the imposed bank guarantee harsh and burdensome, modifying it based on the precedent set by the Supreme Court in a related case. Emphasizing fairness and reasonableness, the judgment aligned the security requirement with previous decisions to ensure a balanced approach considering the petitioner's circumstances and the differential duty amount. en-us Wed, 13 Feb 2013 00:00:00 +0530 Tue, 07 May 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234184 The court refrained from adjudicating on the violation issue but assessed the reasonableness of the provisional release conditions imposed under Section 110A of the Customs Act, 1962. The court found the imposed bank guarantee harsh and burdensome, modifying it based on the precedent set by the Supreme Court in a related case. Emphasizing fairness and reasonableness, the judgment aligned the security requirement with previous decisions to ensure a balanced approach considering the petitioner's circumstances and the differential duty amount. Case-Laws Customs Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234184