https://www.taxtmi.com/caselaws?id=767312 CESTAT Ahmedabad partially allowed appeal for provisional release of seized goods under Section 110A of Customs Act, 1962. Tribunal modified Commissioner's order by reducing bank guarantee requirement and permitting immovable property as security. Bond conditions imposed by Commissioner remain valid until duty, penalty, interest and redemption fine are paid. Tribunal directed supporting manufacturer to provide undertaking regarding machinery infrastructure and processing capability. Revenue protection maintained through modified security arrangements. Goods provisionally released with reduced financial burden on appellant. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767312 CESTAT Ahmedabad partially allowed appeal for provisional release of seized goods under Section 110A of Customs Act, 1962. Tribunal modified Commissioner's order by reducing bank guarantee requirement and permitting immovable property as security. Bond conditions imposed by Commissioner remain valid until duty, penalty, interest and redemption fine are paid. Tribunal directed supporting manufacturer to provide undertaking regarding machinery infrastructure and processing capability. Revenue protection maintained through modified security arrangements. Goods provisionally released with reduced financial burden on appellant. Case-Laws Customs Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767312