https://www.taxtmi.com/caselaws?id=789639 A bank guarantee condition for provisional release of seized imported goods was found arbitrary and unreasonable because it was imposed mainly on the basis of a CRCL visual inspection report, even though the National Food Laboratory had reported the goods fit for human consumption. The material showed that classification could not be determined by visual inspection alone and had to be assessed under the General Rules for Interpretation, section notes, chapter notes and relevant HSN guidance. The department also had not followed the FSSAI procedure consistently. The condition was therefore treated as disproportionate to the purpose of securing revenue and was set aside, permitting provisional release without that requirement. en-us Fri, 10 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789639 A bank guarantee condition for provisional release of seized imported goods was found arbitrary and unreasonable because it was imposed mainly on the basis of a CRCL visual inspection report, even though the National Food Laboratory had reported the goods fit for human consumption. The material showed that classification could not be determined by visual inspection alone and had to be assessed under the General Rules for Interpretation, section notes, chapter notes and relevant HSN guidance. The department also had not followed the FSSAI procedure consistently. The condition was therefore treated as disproportionate to the purpose of securing revenue and was set aside, permitting provisional release without that requirement. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789639