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    <title>Provisional release of seized goods allowed on substituted bond conditions, with partial differential duty payment and investigation cooperation.</title>
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    <description>The HC modified the provisional release conditions for seized goods, holding that the earlier directions in a prior Madras HC order should be followed. It directed release on payment of the duty declared by the petitioner, payment of 50% of the differential duty on the Department&#039;s assessed value, and execution of bonds in place of the originally required bond and bank guarantee. The release was made conditional on compliance with these substituted terms and the petitioner&#039;s cooperation in the ongoing investigation, while investigation and adjudication were left to continue in accordance with law.</description>
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    <pubDate>Wed, 15 Apr 2026 09:05:03 +0530</pubDate>
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      <title>Provisional release of seized goods allowed on substituted bond conditions, with partial differential duty payment and investigation cooperation.</title>
      <link>https://www.taxtmi.com/highlights?id=98810</link>
      <description>The HC modified the provisional release conditions for seized goods, holding that the earlier directions in a prior Madras HC order should be followed. It directed release on payment of the duty declared by the petitioner, payment of 50% of the differential duty on the Department&#039;s assessed value, and execution of bonds in place of the originally required bond and bank guarantee. The release was made conditional on compliance with these substituted terms and the petitioner&#039;s cooperation in the ongoing investigation, while investigation and adjudication were left to continue in accordance with law.</description>
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      <pubDate>Wed, 15 Apr 2026 09:05:03 +0530</pubDate>
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