https://www.taxtmi.com/caselaws?id=789382 Conditions for provisional release of seized imported goods must be reasonable, proportionate and rationally connected to the revenue interest. Where an advance ruling on classification had attained finality and other material supported the importer's declared position, a bank guarantee condition based mainly on visual inspection and delayed testing was unsustainable. The Tribunal found the security demand arbitrary in the facts and held that the impugned circular could not justify it. The provisional release order was therefore modified by deleting the bank guarantee requirement, while the remaining conditions were left intact. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789382 Conditions for provisional release of seized imported goods must be reasonable, proportionate and rationally connected to the revenue interest. Where an advance ruling on classification had attained finality and other material supported the importer's declared position, a bank guarantee condition based mainly on visual inspection and delayed testing was unsustainable. The Tribunal found the security demand arbitrary in the facts and held that the impugned circular could not justify it. The provisional release order was therefore modified by deleting the bank guarantee requirement, while the remaining conditions were left intact. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789382