https://www.taxtmi.com/caselaws?id=366935 For provisional release of seized goods, the security required by bank guarantee for the differential duty had to be computed after adjusting the amount already deposited during investigation. The deposit was treated as connected with the seizure, and in the absence of a show cause notice or confirmed demand, it could not be regarded as unrelated to the present liability. The modified condition therefore limited the bank guarantee to the unpaid balance of the differential duty, and provisional release was directed on that basis. en-us Fri, 17 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366935 For provisional release of seized goods, the security required by bank guarantee for the differential duty had to be computed after adjusting the amount already deposited during investigation. The deposit was treated as connected with the seizure, and in the absence of a show cause notice or confirmed demand, it could not be regarded as unrelated to the present liability. The modified condition therefore limited the bank guarantee to the unpaid balance of the differential duty, and provisional release was directed on that basis. Case-Laws Customs Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366935