https://www.taxtmi.com/caselaws?id=789817 Provisional release of seized imported goods may be ordered on substituted conditions that balance revenue protection with the importer's right to obtain release. The Madras HC modified the customs authority's terms, directing release on payment of the declared duty, 50% of the differential duty, and execution of bonds, while dispensing with the bank guarantee requirement. The importer was also required to cooperate with the ongoing investigation, and the inquiry was directed to be completed expeditiously. The result was limited relief through revised provisional release conditions rather than unconditional release. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789817 Provisional release of seized imported goods may be ordered on substituted conditions that balance revenue protection with the importer's right to obtain release. The Madras HC modified the customs authority's terms, directing release on payment of the declared duty, 50% of the differential duty, and execution of bonds, while dispensing with the bank guarantee requirement. The importer was also required to cooperate with the ongoing investigation, and the inquiry was directed to be completed expeditiously. The result was limited relief through revised provisional release conditions rather than unconditional release. Case-Laws Customs Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789817