https://www.taxtmi.com/highlights?id=93075 HC declined to adjudicate the substantive merits and limited its review to the provisional release order, finding some conditions unduly onerous. The court modified the provisional release terms: the Petitioner must remit the full duty declared by it and pay 50% of the differential duty assessed by the Department on re-determination of value. The HC set aside the requirement to furnish a Bank Guarantee of Rs.11,00,000 and held the remaining conditions adequate to protect the Department's interest while permitting release. Consequential direction follows for release of the goods on compliance with the altered financial conditions. Writ petition disposed. en-us Sat, 04 Oct 2025 10:18:40 +0530 Sat, 04 Oct 2025 10:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93075 HC declined to adjudicate the substantive merits and limited its review to the provisional release order, finding some conditions unduly onerous. The court modified the provisional release terms: the Petitioner must remit the full duty declared by it and pay 50% of the differential duty assessed by the Department on re-determination of value. The HC set aside the requirement to furnish a Bank Guarantee of Rs.11,00,000 and held the remaining conditions adequate to protect the Department's interest while permitting release. Consequential direction follows for release of the goods on compliance with the altered financial conditions. Writ petition disposed. Highlights Customs Sat, 04 Oct 2025 10:18:40 +0530 https://www.taxtmi.com/highlights?id=93075