https://www.taxtmi.com/caselaws?id=242000 The court held that the bank guarantee submitted by the petitioner for provisional release of goods cannot be released until adjudication is completed, as per Section 110(2) of the Customs Act. Despite a delayed show cause notice, the specific conditions imposed for the guarantee release remained valid until adjudication was finalized. Drawing a distinction from a previous Delhi High Court judgment, where unconditional release was granted due to delayed notice, the court dismissed the writ petition in this case, denying the release of the bank guarantee. en-us Mon, 02 Dec 2013 00:00:00 +0530 Sat, 06 Jun 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242000 The court held that the bank guarantee submitted by the petitioner for provisional release of goods cannot be released until adjudication is completed, as per Section 110(2) of the Customs Act. Despite a delayed show cause notice, the specific conditions imposed for the guarantee release remained valid until adjudication was finalized. Drawing a distinction from a previous Delhi High Court judgment, where unconditional release was granted due to delayed notice, the court dismissed the writ petition in this case, denying the release of the bank guarantee. Case-Laws Customs Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242000