https://www.taxtmi.com/caselaws?id=783618 The dominant issue was whether customs authorities could withhold release of bank guarantees and finalize the shipping bill by relying on a second laboratory report branding the goods as prohibited "gutka" without drawing fresh samples or providing reasons for issuing the second report. The HC held that the basis and circumstances for the second report were unexplained and that the importer's representations seeking release of the bank guarantees had remained undecided, vitiating administrative fairness. The HC directed the customs authority to consider all representations holistically and decide release of the bank guarantees by a fixed date, and to issue any SCN by a fixed date and decide it along with the representations, disposing of the petition. en-us Mon, 15 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783618 The dominant issue was whether customs authorities could withhold release of bank guarantees and finalize the shipping bill by relying on a second laboratory report branding the goods as prohibited "gutka" without drawing fresh samples or providing reasons for issuing the second report. The HC held that the basis and circumstances for the second report were unexplained and that the importer's representations seeking release of the bank guarantees had remained undecided, vitiating administrative fairness. The HC directed the customs authority to consider all representations holistically and decide release of the bank guarantees by a fixed date, and to issue any SCN by a fixed date and decide it along with the representations, disposing of the petition. Case-Laws Customs Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783618