https://www.taxtmi.com/caselaws?id=790302 Provisional release of seized imported goods was permitted on conditions, rather than treated as barred by the seizure memo. The Court applied its earlier approach in similar matters and required payment of the enhanced duty amount, timely quantification by Customs, a bank guarantee equal to 10% of the goods' value, and preservation of transaction details if the goods were sold after release. The conditional release did not curtail the customs authorities' independent power to complete adjudication, and the adjudication was directed to proceed unaffected by the interim release. en-us Mon, 20 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790302 Provisional release of seized imported goods was permitted on conditions, rather than treated as barred by the seizure memo. The Court applied its earlier approach in similar matters and required payment of the enhanced duty amount, timely quantification by Customs, a bank guarantee equal to 10% of the goods' value, and preservation of transaction details if the goods were sold after release. The conditional release did not curtail the customs authorities' independent power to complete adjudication, and the adjudication was directed to proceed unaffected by the interim release. Case-Laws Customs Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790302