https://www.taxtmi.com/caselaws?id=334598 The court directed the release of seized goods upon the Petitioner's compliance with specified conditions, including a cash deposit and bank guarantee. The provisional order's validity was upheld, allowing for provisional assessment based on the Investigating Agency's recommendations. The court acknowledged disputed factual issues and emphasized that the release of goods did not preclude further adjudication proceedings by the Revenue. Specific compliance requirements were outlined for the Petitioner, with the Additional Commissioner of Customs instructed to act accordingly, while clarifying that the release of goods and unlocking of the IEC number did not prejudice any party's rights. en-us Mon, 04 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334598 The court directed the release of seized goods upon the Petitioner's compliance with specified conditions, including a cash deposit and bank guarantee. The provisional order's validity was upheld, allowing for provisional assessment based on the Investigating Agency's recommendations. The court acknowledged disputed factual issues and emphasized that the release of goods did not preclude further adjudication proceedings by the Revenue. Specific compliance requirements were outlined for the Petitioner, with the Additional Commissioner of Customs instructed to act accordingly, while clarifying that the release of goods and unlocking of the IEC number did not prejudice any party's rights. Case-Laws Customs Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334598