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    <title>2025 (9) TMI 1172 - MADRAS HIGH COURT</title>
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    <description>The HC declined to adjudicate merits, limiting review to onerous conditions in a provisional release order for imported viscose knitted fabric alleged to be misclassified and undervalued. Relying on earlier HC precedent, the court modified the release conditions and interfered only to strike down the requirement that the petitioner furnish a bank guarantee of Rs. 22,00,000, while maintaining other conditions to protect the department&#039;s interest. Petition disposed; goods to be released subject to the revised conditions.</description>
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    <pubDate>Thu, 18 Sep 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=778683</link>
      <description>The HC declined to adjudicate merits, limiting review to onerous conditions in a provisional release order for imported viscose knitted fabric alleged to be misclassified and undervalued. Relying on earlier HC precedent, the court modified the release conditions and interfered only to strike down the requirement that the petitioner furnish a bank guarantee of Rs. 22,00,000, while maintaining other conditions to protect the department&#039;s interest. Petition disposed; goods to be released subject to the revised conditions.</description>
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