https://www.taxtmi.com/caselaws?id=773570 The HC ordered provisional release of seized cashew kernels pending show cause notice disposal, requiring petitioner to furnish bank guarantee of Rs. 2.5 crores and bond of Rs. 3.25 crores within seven days. The court deferred examination of classification disputes between roasted versus raw cashew kernels and applicability of prohibited goods notification to adjudication proceedings. All contentions regarding goods classification, advance ruling authority's decision, and CIF value thresholds were kept open for determination during show cause notice disposal. The court balanced preventing perishable goods deterioration against protecting revenue interests while preserving parties' rights for full hearing. en-us Mon, 23 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773570 The HC ordered provisional release of seized cashew kernels pending show cause notice disposal, requiring petitioner to furnish bank guarantee of Rs. 2.5 crores and bond of Rs. 3.25 crores within seven days. The court deferred examination of classification disputes between roasted versus raw cashew kernels and applicability of prohibited goods notification to adjudication proceedings. All contentions regarding goods classification, advance ruling authority's decision, and CIF value thresholds were kept open for determination during show cause notice disposal. The court balanced preventing perishable goods deterioration against protecting revenue interests while preserving parties' rights for full hearing. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773570