https://www.taxtmi.com/caselaws?id=788243 Whether seized imported multifunctional devices may be provisionally released pending adjudication was resolved by permitting conditional interim release: the court applied precedent allowing provisional relief while preserving the adjudicating authority's competence to decide merits, and imposed revenue-protective conditions - prompt customs quantification and deposit/payment of the enhanced duty within prescribed timelines, provision of a bank guarantee equal to 10% of the goods' total price, retention and production of customer transaction records if sales occur, and objective consideration of any demurrage waiver application; the petition for provisional release was allowed subject to these conditions. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788243 Whether seized imported multifunctional devices may be provisionally released pending adjudication was resolved by permitting conditional interim release: the court applied precedent allowing provisional relief while preserving the adjudicating authority's competence to decide merits, and imposed revenue-protective conditions - prompt customs quantification and deposit/payment of the enhanced duty within prescribed timelines, provision of a bank guarantee equal to 10% of the goods' total price, retention and production of customer transaction records if sales occur, and objective consideration of any demurrage waiver application; the petition for provisional release was allowed subject to these conditions. Case-Laws Customs Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788243