https://www.taxtmi.com/caselaws?id=791454 Imported goods under seizure may be provisionally released on safeguards where the dispute is confined to interim relief. The court followed its earlier approach and directed release subject to payment of enhanced duty, furnishing of a bank guarantee, and maintenance of transaction details. At the same time, the customs adjudication was left open, with the adjudicating authority required to decide independently and the importer entitled to participate in those proceedings. The release order was therefore conditioned to preserve the statutory adjudicatory process without influencing the merits of the customs dispute. en-us Tue, 28 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791454 Imported goods under seizure may be provisionally released on safeguards where the dispute is confined to interim relief. The court followed its earlier approach and directed release subject to payment of enhanced duty, furnishing of a bank guarantee, and maintenance of transaction details. At the same time, the customs adjudication was left open, with the adjudicating authority required to decide independently and the importer entitled to participate in those proceedings. The release order was therefore conditioned to preserve the statutory adjudicatory process without influencing the merits of the customs dispute. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791454