https://www.taxtmi.com/caselaws?id=790298 Provisional release of seized imported goods may be ordered at the admission stage on conditions that protect customs adjudication, including payment of the quantified enhanced duty, furnishing of a bank guarantee, and release within the stipulated period. The court applied the same conditional approach previously adopted in similar matters, balancing the importer's request for interim release against the customs authority's power to proceed with adjudication in accordance with law. The adjudicating authority was expressly kept free to decide the matter independently and was not to be influenced by the release order. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790298 Provisional release of seized imported goods may be ordered at the admission stage on conditions that protect customs adjudication, including payment of the quantified enhanced duty, furnishing of a bank guarantee, and release within the stipulated period. The court applied the same conditional approach previously adopted in similar matters, balancing the importer's request for interim release against the customs authority's power to proceed with adjudication in accordance with law. The adjudicating authority was expressly kept free to decide the matter independently and was not to be influenced by the release order. Case-Laws Customs Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790298