https://www.taxtmi.com/caselaws?id=785465 Modification of onerous provisional release conditions for imported goods: petitioner required to remit declared duty, pay 50% of departmental differential duty, and execute bonds of Rs. 71,00,000 and Rs. 29,00,000 instead of bank guarantees; on compliance respondents must release goods within seven days. The decision relies on equal treatment and an earlier identical precedent to justify substituting bonds for bank guarantees and directing cooperation with investigative authorities as part of conditional provisional release. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785465 Modification of onerous provisional release conditions for imported goods: petitioner required to remit declared duty, pay 50% of departmental differential duty, and execute bonds of Rs. 71,00,000 and Rs. 29,00,000 instead of bank guarantees; on compliance respondents must release goods within seven days. The decision relies on equal treatment and an earlier identical precedent to justify substituting bonds for bank guarantees and directing cooperation with investigative authorities as part of conditional provisional release. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785465