https://www.taxtmi.com/caselaws?id=782715 HC held that the petitioner was entitled to provisional release of seized goods under Section 110A of the Customs Act, 1962, as sufficient security had already been furnished. The court noted that an unconditional bank guarantee covering 100% of the differential duty and a personal bond for 100% of the goods' value were on record, and the petitioner was willing to execute an additional 25% personal bond and undertaking. HC directed respondents to forthwith provisionally release the goods on these conditions and disposed of the petition. en-us Thu, 20 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782715 HC held that the petitioner was entitled to provisional release of seized goods under Section 110A of the Customs Act, 1962, as sufficient security had already been furnished. The court noted that an unconditional bank guarantee covering 100% of the differential duty and a personal bond for 100% of the goods' value were on record, and the petitioner was willing to execute an additional 25% personal bond and undertaking. HC directed respondents to forthwith provisionally release the goods on these conditions and disposed of the petition. Case-Laws Customs Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782715