https://www.taxtmi.com/highlights?id=95162 Provisional release of imported used highly specialized digital multifunction print/copying machines, though treated as restricted goods, was ordered because the importer had already executed a provisional duty bond and furnished a bank guarantee covering the assessable value of the entire consignment, leaving no justification to withhold release of the remaining 63 units. The Tribunal relied on the absence of any demonstrated shortfall in security and directed release subject to the same conditions earlier upheld in analogous litigation requiring bond and bank guarantee pending adjudication, thereby ensuring revenue protection while permitting release. - CESTAT en-us Thu, 18 Dec 2025 08:02:00 +0530 Thu, 18 Dec 2025 08:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95162 Provisional release of imported used highly specialized digital multifunction print/copying machines, though treated as restricted goods, was ordered because the importer had already executed a provisional duty bond and furnished a bank guarantee covering the assessable value of the entire consignment, leaving no justification to withhold release of the remaining 63 units. The Tribunal relied on the absence of any demonstrated shortfall in security and directed release subject to the same conditions earlier upheld in analogous litigation requiring bond and bank guarantee pending adjudication, thereby ensuring revenue protection while permitting release. - CESTAT Highlights Customs Thu, 18 Dec 2025 08:02:00 +0530 https://www.taxtmi.com/highlights?id=95162