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    <title>2017 (4) TMI 680 - CESTAT CHANDIGARH</title>
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    <description>The tribunal modified the impugned order regarding the provisional release of seized goods under the Customs Act, 1962. The conditions imposed by the adjudicating authority were found to be harsh and not in line with legal precedents. The tribunal adjusted the release conditions, requiring a bank guarantee of 30% of the differential duty for the goods&#039; release. Additionally, the tribunal directed the adjudicating authority to conduct verification through remnant samples to ensure accurate assessment and prevent disputes during adjudication. The decision emphasized upholding natural justice and following legal principles in releasing seized goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341710</link>
      <description>The tribunal modified the impugned order regarding the provisional release of seized goods under the Customs Act, 1962. The conditions imposed by the adjudicating authority were found to be harsh and not in line with legal precedents. The tribunal adjusted the release conditions, requiring a bank guarantee of 30% of the differential duty for the goods&#039; release. Additionally, the tribunal directed the adjudicating authority to conduct verification through remnant samples to ensure accurate assessment and prevent disputes during adjudication. The decision emphasized upholding natural justice and following legal principles in releasing seized goods.</description>
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