https://www.taxtmi.com/caselaws?id=785425 Provisional release of imported coriander seeds under the Customs Act was contested due to alleged breach of the actual user condition under the Advance Authorisation scheme; the commentary notes reliance on a Supreme Court precedent that required furnishing a bank guarantee equal to a percentage of differential duty for release. The tribunal found the impugned demand for an excessive bank guarantee inconsistent with that precedent and modified the provisional release conditions accordingly, resulting in partial allowance of the appeal and reduction of the bank guarantee required for release. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785425 Provisional release of imported coriander seeds under the Customs Act was contested due to alleged breach of the actual user condition under the Advance Authorisation scheme; the commentary notes reliance on a Supreme Court precedent that required furnishing a bank guarantee equal to a percentage of differential duty for release. The tribunal found the impugned demand for an excessive bank guarantee inconsistent with that precedent and modified the provisional release conditions accordingly, resulting in partial allowance of the appeal and reduction of the bank guarantee required for release. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785425