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    <title>2023 (11) TMI 74 - MADRAS HIGH COURT</title>
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    <description>The HC ordered provisional release of confiscated fresh apples imported below minimum CIF value of Rs. 50/- per kg, following SC precedent in Delhi Photocopiers case. Considering the perishable nature of goods and pending challenge to notification validity, the court directed release upon furnishing bank guarantee of Rs. 2,25,000/- towards differential duty. The guarantee remains valid until final determination of notification&#039;s validity, protecting both parties&#039; interests during interim period.</description>
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