https://www.taxtmi.com/caselaws?id=767975 Bombay HC ordered provisional release of containers under Section 110A of Customs Act, 1962. Court held petitioner must secure differential duty and redemption fine through bank guarantee for goods release. However, HC rejected department's demand to secure penalty before adjudication, stating penalty imposition is not mandatory in every case. Goods under specified Bills of Entry were ordered released upon securing differential duty and redemption fine only, without penalty security requirement. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767975 Bombay HC ordered provisional release of containers under Section 110A of Customs Act, 1962. Court held petitioner must secure differential duty and redemption fine through bank guarantee for goods release. However, HC rejected department's demand to secure penalty before adjudication, stating penalty imposition is not mandatory in every case. Goods under specified Bills of Entry were ordered released upon securing differential duty and redemption fine only, without penalty security requirement. Case-Laws Customs Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767975