https://www.taxtmi.com/caselaws?id=776475 The HC allowed provisional release of seized perishable goods subject to conditions: execution of a bond for the entire duty amount and a bank guarantee for 50% of the differential duty. The court held that paragraph 2 of Circular No. 35/2017-Customs, limiting the Adjudicating Authority's discretion, was void and could not justify perpetual seizure. Since the question of under-declaration remained undecided, the goods could not be detained indefinitely, especially given their perishable nature and potential impact on imports. The department was directed to file a counter affidavit within four weeks, with the matter listed for further hearing on the specified date. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776475 The HC allowed provisional release of seized perishable goods subject to conditions: execution of a bond for the entire duty amount and a bank guarantee for 50% of the differential duty. The court held that paragraph 2 of Circular No. 35/2017-Customs, limiting the Adjudicating Authority's discretion, was void and could not justify perpetual seizure. Since the question of under-declaration remained undecided, the goods could not be detained indefinitely, especially given their perishable nature and potential impact on imports. The department was directed to file a counter affidavit within four weeks, with the matter listed for further hearing on the specified date. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776475