https://www.taxtmi.com/caselaws?id=193407 For provisional release of seized goods, customs cannot impose fresh conditions such as an additional bank guarantee for fine and penalty when the earlier court order already fixed the release terms; the added security was stayed and not required. An interim direction also could not compel the goods to be described as "unfinished leather" while their true nature remained under adjudication, because that would pre-empt the classification issue. The impugned additional conditions were therefore set aside for interim release, and the goods were to be released once the earlier court-directed conditions were complied with. en-us Wed, 25 Jan 2017 00:00:00 +0530 Thu, 27 Jul 2017 18:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193407 For provisional release of seized goods, customs cannot impose fresh conditions such as an additional bank guarantee for fine and penalty when the earlier court order already fixed the release terms; the added security was stayed and not required. An interim direction also could not compel the goods to be described as "unfinished leather" while their true nature remained under adjudication, because that would pre-empt the classification issue. The impugned additional conditions were therefore set aside for interim release, and the goods were to be released once the earlier court-directed conditions were complied with. Case-Laws Customs Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193407