https://www.taxtmi.com/caselaws?id=403770 The court found the seizure of the petitioner's vehicle to be questionable as it lacked compliance with the procedural requirements of the Customs Act. The conditions for the provisional release were deemed excessive and arbitrary, leading to a modification requiring a reduced bond and cooperation undertaking from the petitioner. The court emphasized the petitioner's limited role in providing transportation services and lack of involvement in smuggling activities. Consequently, the writ petition was allowed, and the vehicle was ordered to be released upon meeting the revised conditions, with no costs imposed. en-us Fri, 05 Feb 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403770 The court found the seizure of the petitioner's vehicle to be questionable as it lacked compliance with the procedural requirements of the Customs Act. The conditions for the provisional release were deemed excessive and arbitrary, leading to a modification requiring a reduced bond and cooperation undertaking from the petitioner. The court emphasized the petitioner's limited role in providing transportation services and lack of involvement in smuggling activities. Consequently, the writ petition was allowed, and the vehicle was ordered to be released upon meeting the revised conditions, with no costs imposed. Case-Laws Customs Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403770