https://www.taxtmi.com/caselaws?id=790299 Seized imported goods were directed to be provisionally released at the admission stage on conditions designed to protect revenue. The court required payment of the quantified enhanced duty, furnishing of a bank guarantee, and preservation of transaction details if the goods were sold after release. It also preserved the customs department's power to continue adjudication under law and clarified that the adjudicating authority must decide the matter independently, without being influenced by the conditional release. The result was interim release of the consignment subject to safeguards. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790299 Seized imported goods were directed to be provisionally released at the admission stage on conditions designed to protect revenue. The court required payment of the quantified enhanced duty, furnishing of a bank guarantee, and preservation of transaction details if the goods were sold after release. It also preserved the customs department's power to continue adjudication under law and clarified that the adjudicating authority must decide the matter independently, without being influenced by the conditional release. The result was interim release of the consignment subject to safeguards. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790299