https://www.taxtmi.com/caselaws?id=760090 An onerous customs clearance condition requiring a full-value bond and a 100 per cent bank guarantee could not be sustained where the importer was not given prior notice of that proposal or a meaningful opportunity to respond. The communications only sought documents for the bills of entry and did not disclose reliance on Rule 6(4)(c) of the CAROTAR Rules, 2020 or the proposed security condition. The Bombay High Court held that imposing such a condition without fair notice breached natural justice and vitiated the decision-making process. The impugned conditions were set aside, and the matter was remitted for reconsideration after hearing the importer and passing a speaking order. en-us Fri, 11 Oct 2024 00:00:00 +0530 Mon, 16 Jun 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760090 An onerous customs clearance condition requiring a full-value bond and a 100 per cent bank guarantee could not be sustained where the importer was not given prior notice of that proposal or a meaningful opportunity to respond. The communications only sought documents for the bills of entry and did not disclose reliance on Rule 6(4)(c) of the CAROTAR Rules, 2020 or the proposed security condition. The Bombay High Court held that imposing such a condition without fair notice breached natural justice and vitiated the decision-making process. The impugned conditions were set aside, and the matter was remitted for reconsideration after hearing the importer and passing a speaking order. Case-Laws Customs Fri, 11 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760090