https://www.taxtmi.com/caselaws?id=788181 Where a fully examined imported consignment had its certificate of origin verified and defaced and the importer furnished a provisional duty bond after provisional assessment, the unilateral imposition of an additional bank guarantee and continued withholding of the goods without specific contrary material was held arbitrary and unsustainable. The operative effect is that authorities must release the consignment on acceptance of the provisional duty bond; an unexplained demand for further security cannot be imposed absent evidence undermining the verified origin or provisional assessment. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788181 Where a fully examined imported consignment had its certificate of origin verified and defaced and the importer furnished a provisional duty bond after provisional assessment, the unilateral imposition of an additional bank guarantee and continued withholding of the goods without specific contrary material was held arbitrary and unsustainable. The operative effect is that authorities must release the consignment on acceptance of the provisional duty bond; an unexplained demand for further security cannot be imposed absent evidence undermining the verified origin or provisional assessment. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788181