https://www.taxtmi.com/circulars?id=56108 Provisional release under Section 110A requires a bond for full or estimated value and a Bank Guarantee or Security Deposit covering estimated/differential duty, potential fines in lieu of confiscation and penalties; release is barred for prohibited goods, non compliant goods, goods notified under Section 123, or where release would be against public interest. The adjudicating authority may adjust security with reasons recorded, exercises discretion subject to limited judicial review, and must ensure bonds and guarantees obligate payment or renewal until final adjudication. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 06 Sep 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56108 Provisional release under Section 110A requires a bond for full or estimated value and a Bank Guarantee or Security Deposit covering estimated/differential duty, potential fines in lieu of confiscation and penalties; release is barred for prohibited goods, non compliant goods, goods notified under Section 123, or where release would be against public interest. The adjudicating authority may adjust security with reasons recorded, exercises discretion subject to limited judicial review, and must ensure bonds and guarantees obligate payment or renewal until final adjudication. Circulars Customs Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56108