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    <title>2017 (1) TMI 1395 - DELHI HIGH COURT</title>
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    <description>The court partially allowed the writ petition, directing the petitioner to deposit only 20% of the differential duty instead of the imposed 100%, excluding the 25% bank guarantee requirement. The goods were ordered to be released provisionally, with both parties retaining their rights and contentions. The court found the 100% duty condition to be excessive and considered a lower deposit percentage in line with the amended Customs Act.</description>
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      <description>The court partially allowed the writ petition, directing the petitioner to deposit only 20% of the differential duty instead of the imposed 100%, excluding the 25% bank guarantee requirement. The goods were ordered to be released provisionally, with both parties retaining their rights and contentions. The court found the 100% duty condition to be excessive and considered a lower deposit percentage in line with the amended Customs Act.</description>
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