https://www.taxtmi.com/caselaws?id=786335 Provisional release conditions for imported goods under Section 110A were challenged on grounds of inconsistency and disproportionality. The decision reasons that administrative discretion must be exercised uniformly; where comparable orders permitted provisional release on a bank guarantee of 10% and bond of 100% for High Flash High Speed Diesel meeting specified test parameters, imposing a 50% bank guarantee was excessive. The importer produced a supplier analysis report and the goods were destined for re export under customs supervision. The order was modified to require a bank guarantee of 10% of value and the appeal was partly allowed accordingly. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786335 Provisional release conditions for imported goods under Section 110A were challenged on grounds of inconsistency and disproportionality. The decision reasons that administrative discretion must be exercised uniformly; where comparable orders permitted provisional release on a bank guarantee of 10% and bond of 100% for High Flash High Speed Diesel meeting specified test parameters, imposing a 50% bank guarantee was excessive. The importer produced a supplier analysis report and the goods were destined for re export under customs supervision. The order was modified to require a bank guarantee of 10% of value and the appeal was partly allowed accordingly. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786335