https://www.taxtmi.com/caselaws?id=791327 Customs authorities must impose provisional release and re-export security conditions on seized imported goods in a reasonable and proportionate manner. Under Section 110A of the Customs Act, the discretion to demand security cannot be exercised mechanically or in a way that makes release impracticable, and a circular cannot replace an independent assessment. Applying that principle, the security conditions for provisional release and re-export were moderated because they were found unduly harsh and insufficiently justified, with the bank guarantees reduced and bonds ordered for the full value of the goods. Partial relief was therefore granted. en-us Fri, 10 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791327 Customs authorities must impose provisional release and re-export security conditions on seized imported goods in a reasonable and proportionate manner. Under Section 110A of the Customs Act, the discretion to demand security cannot be exercised mechanically or in a way that makes release impracticable, and a circular cannot replace an independent assessment. Applying that principle, the security conditions for provisional release and re-export were moderated because they were found unduly harsh and insufficiently justified, with the bank guarantees reduced and bonds ordered for the full value of the goods. Partial relief was therefore granted. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791327