https://www.taxtmi.com/highlights?id=99601 In provisional release of seized imported goods, the CESTAT held that the adjudicating authority must exercise discretion judiciously under Section 110A and cannot impose bank guarantee conditions merely by executive instruction; finding the original demand disproportionately onerous, it retained a bond for the full value but reduced the bank guarantee. In the re-export context, the Tribunal held that security conditions at the provisional stage must be moderated where goods are not cleared for home consumption and final liability is undecided; it again retained a full-value bond while substantially lowering the bank guarantee, subject to adjudication. en-us Sat, 09 May 2026 07:28:56 +0530 Sat, 09 May 2026 07:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99601 In provisional release of seized imported goods, the CESTAT held that the adjudicating authority must exercise discretion judiciously under Section 110A and cannot impose bank guarantee conditions merely by executive instruction; finding the original demand disproportionately onerous, it retained a bond for the full value but reduced the bank guarantee. In the re-export context, the Tribunal held that security conditions at the provisional stage must be moderated where goods are not cleared for home consumption and final liability is undecided; it again retained a full-value bond while substantially lowering the bank guarantee, subject to adjudication. Highlights Customs Sat, 09 May 2026 07:28:56 +0530 https://www.taxtmi.com/highlights?id=99601