https://www.taxtmi.com/caselaws?id=783366 HC, in writ jurisdiction, declined to itself order release of bank guarantees furnished by Petitioner-exporters in relation to disputed classification of exported goods as "Gutka". Observing that no SCN had yet been issued and that the basis for conflicting CRCL test reports was unexplained, HC directed the Commissioner of Customs to consider all pending representations holistically and take a reasoned decision on release of bank guarantees by 28.02.2026. If the department proposes to issue any SCN, it must do so by 10.01.2026 and decide it along with the representations, ensuring that future shipments are not kept on hold without timely adjudication. The petition was disposed of with these directions. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783366 HC, in writ jurisdiction, declined to itself order release of bank guarantees furnished by Petitioner-exporters in relation to disputed classification of exported goods as "Gutka". Observing that no SCN had yet been issued and that the basis for conflicting CRCL test reports was unexplained, HC directed the Commissioner of Customs to consider all pending representations holistically and take a reasoned decision on release of bank guarantees by 28.02.2026. If the department proposes to issue any SCN, it must do so by 10.01.2026 and decide it along with the representations, ensuring that future shipments are not kept on hold without timely adjudication. The petition was disposed of with these directions. Case-Laws Customs Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783366