https://www.taxtmi.com/caselaws?id=48354 The court modified the Customs Authorities' order, allowing the provisional release of goods with a 10% bank guarantee and a bond for the full value, instead of the initially required 25% bank guarantee. The court refrained from delving into the merits of the case due to the pending main issue to avoid prejudice. The decision was influenced by the petitioners' financial constraints and the department's fluctuating opinion on the goods' value. The judgment demonstrates the court's careful balancing of interests, ensuring provisional release while considering the petitioners' circumstances. Both petitions were disposed of without costs. en-us Wed, 03 Dec 2008 00:00:00 +0530 Wed, 04 Aug 2010 10:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48354 The court modified the Customs Authorities' order, allowing the provisional release of goods with a 10% bank guarantee and a bond for the full value, instead of the initially required 25% bank guarantee. The court refrained from delving into the merits of the case due to the pending main issue to avoid prejudice. The decision was influenced by the petitioners' financial constraints and the department's fluctuating opinion on the goods' value. The judgment demonstrates the court's careful balancing of interests, ensuring provisional release while considering the petitioners' circumstances. Both petitions were disposed of without costs. Case-Laws Customs Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48354