https://www.taxtmi.com/highlights?id=98556 An appeal against a provisional release order was maintainable because the High Court had granted liberty to challenge that order during the writ proceedings. The Tribunal then held that the condition requiring a bank guarantee for release of seized goods was arbitrary and unreasonable: the importer had obtained an unchallenged advance ruling on classification, the CRCL reports were ambiguous and delayed, moisture-content parameters relevant to roasted areca nuts could not be ignored, and prior laboratory material supported the claimed description. Release was ordered on the remaining provisional conditions, without prejudice to final adjudication on classification and merits. en-us Wed, 08 Apr 2026 08:56:59 +0530 Wed, 08 Apr 2026 08:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98556 An appeal against a provisional release order was maintainable because the High Court had granted liberty to challenge that order during the writ proceedings. The Tribunal then held that the condition requiring a bank guarantee for release of seized goods was arbitrary and unreasonable: the importer had obtained an unchallenged advance ruling on classification, the CRCL reports were ambiguous and delayed, moisture-content parameters relevant to roasted areca nuts could not be ignored, and prior laboratory material supported the claimed description. Release was ordered on the remaining provisional conditions, without prejudice to final adjudication on classification and merits. Highlights Customs Wed, 08 Apr 2026 08:56:59 +0530 https://www.taxtmi.com/highlights?id=98556