https://www.taxtmi.com/caselaws?id=773741 Pending adjudication of a customs show cause notice, the High Court directed provisional release of the goods on furnishing a bank guarantee from a nationalised bank, balancing the interests of the importer and the Revenue. The Court did not decide whether the case fell within the relevant circular clause, since that issue required factual adjudication and was to be examined in the show cause proceedings. All contentions were expressly left open, and the customs dispute was not decided on merits in the petition. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773741 Pending adjudication of a customs show cause notice, the High Court directed provisional release of the goods on furnishing a bank guarantee from a nationalised bank, balancing the interests of the importer and the Revenue. The Court did not decide whether the case fell within the relevant circular clause, since that issue required factual adjudication and was to be examined in the show cause proceedings. All contentions were expressly left open, and the customs dispute was not decided on merits in the petition. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773741