https://www.taxtmi.com/caselaws?id=774739 The Karnataka HC modified a Single Judge's order directing release of imported areca nuts consignment. The court held that under Section 110A of the Customs Act, 1962, provisional release requires both proper bond and security, which the Single Judge failed to mandate. While petitioners were entitled to provisional release during pending adjudication proceedings, the court modified the interim order to require additional security of bank guarantee or equivalent worth 25% of the consignment's value. The classification dispute under Chapter-VIII or Chapter-XX remained undecided. Appeal was disposed of with modified conditions. en-us Mon, 30 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774739 The Karnataka HC modified a Single Judge's order directing release of imported areca nuts consignment. The court held that under Section 110A of the Customs Act, 1962, provisional release requires both proper bond and security, which the Single Judge failed to mandate. While petitioners were entitled to provisional release during pending adjudication proceedings, the court modified the interim order to require additional security of bank guarantee or equivalent worth 25% of the consignment's value. The classification dispute under Chapter-VIII or Chapter-XX remained undecided. Appeal was disposed of with modified conditions. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774739