https://www.taxtmi.com/caselaws?id=449449 The dominant issue was whether the HC's direction on pre-deposit as a condition for release of detained goods was excessive and required modification. The SC held that, consistent with a prior HC approach permitting partial cash deposit with security for the balance, the condition should be recalibrated to balance revenue protection and release of goods. It modified the direction by permitting security for the outstanding amount through a bank guarantee along with a personal/surety bond, after acknowledging the appellant's cash deposit, and directed furnishing of the bank guarantee within one week; the appeal was allowed to that extent. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 29 Dec 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449449 The dominant issue was whether the HC's direction on pre-deposit as a condition for release of detained goods was excessive and required modification. The SC held that, consistent with a prior HC approach permitting partial cash deposit with security for the balance, the condition should be recalibrated to balance revenue protection and release of goods. It modified the direction by permitting security for the outstanding amount through a bank guarantee along with a personal/surety bond, after acknowledging the appellant's cash deposit, and directed furnishing of the bank guarantee within one week; the appeal was allowed to that extent. Case-Laws GST Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449449