https://www.taxtmi.com/caselaws?id=448883 Provisional release of imported Ethanol Absolute was challenged where the administrative authority sought a bank guarantee despite an earlier adjudication permitting release on similar terms. The note emphasises that imposition of different conditions for identical imports constitutes arbitrary administrative action and conflicts with prior orders; consistency in enforcement is required. Consequentially, clearance should be permitted where the importer has furnished the stipulated bond, and imposing an additional bank guarantee is not warranted under the circumstances described. en-us Wed, 24 Jan 2024 00:00:00 +0530 Fri, 30 Jan 2026 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448883 Provisional release of imported Ethanol Absolute was challenged where the administrative authority sought a bank guarantee despite an earlier adjudication permitting release on similar terms. The note emphasises that imposition of different conditions for identical imports constitutes arbitrary administrative action and conflicts with prior orders; consistency in enforcement is required. Consequentially, clearance should be permitted where the importer has furnished the stipulated bond, and imposing an additional bank guarantee is not warranted under the circumstances described. Case-Laws Customs Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448883