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    <title>2026 (4) TMI 619 - TELANGANA HIGH COURT</title>
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    <description>Provisional release of seized imported goods may be ordered on protective conditions where the customs adjudication remains pending. The Telangana HC applied its earlier conditional-release approach and required payment of the enhanced duty after quantification by Customs, a bank guarantee for 10% of the goods&#039; total value, and preservation of transaction details if the goods are sold. The release order was made without affecting the customs authorities&#039; power to independently quantify and adjudicate the dispute in accordance with law.</description>
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