https://www.taxtmi.com/caselaws?id=786470 Provisional release of seized imported multifunctional devices is permitted on condition that Customs quantifies the enhanced duty within one week and the entire quantified enhanced duty is paid or deposited, with release occurring within four weeks of such payment. A bank guarantee equal to 10% of the total price must be provided and consignor/customer and transaction records must be maintained and produced if goods are provisionally sold. The competent adjudicating authority retains full jurisdiction to decide the substantive proceedings on merits, and applications for waiver of demurrage may be considered objectively under these conditions. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786470 Provisional release of seized imported multifunctional devices is permitted on condition that Customs quantifies the enhanced duty within one week and the entire quantified enhanced duty is paid or deposited, with release occurring within four weeks of such payment. A bank guarantee equal to 10% of the total price must be provided and consignor/customer and transaction records must be maintained and produced if goods are provisionally sold. The competent adjudicating authority retains full jurisdiction to decide the substantive proceedings on merits, and applications for waiver of demurrage may be considered objectively under these conditions. Case-Laws Customs Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786470