https://www.taxtmi.com/caselaws?id=331913 The Tribunal upheld the Commissioner's conditions for the provisional release of seized goods under the Customs Act, 1962. It ruled that payment of assessed duty, Bond for full value of goods, and Bank Guarantee were necessary for release, as Section 110A did not apply due to the duty being part of the total assessed duty. Previous judgments cited by the appellant were deemed inapplicable as they involved different circumstances. Consequently, the Tribunal dismissed the appeals, finding no merit in the appellant's arguments. en-us Fri, 26 Aug 2016 00:00:00 +0530 Sat, 03 Feb 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331913 The Tribunal upheld the Commissioner's conditions for the provisional release of seized goods under the Customs Act, 1962. It ruled that payment of assessed duty, Bond for full value of goods, and Bank Guarantee were necessary for release, as Section 110A did not apply due to the duty being part of the total assessed duty. Previous judgments cited by the appellant were deemed inapplicable as they involved different circumstances. Consequently, the Tribunal dismissed the appeals, finding no merit in the appellant's arguments. Case-Laws Customs Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331913