https://www.taxtmi.com/caselaws?id=791678 Provisional release of seized imported goods may be ordered on conditions that protect revenue, including deposit of the quantified enhanced duty and a bank guarantee for 10% of the goods' value. The customs adjudication may proceed independently and must be decided on the objections and contentions of both sides, without being affected by the release order. The imported consignment was therefore released conditionally, while the authority's power to complete adjudication in accordance with law remained intact. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791678 Provisional release of seized imported goods may be ordered on conditions that protect revenue, including deposit of the quantified enhanced duty and a bank guarantee for 10% of the goods' value. The customs adjudication may proceed independently and must be decided on the objections and contentions of both sides, without being affected by the release order. The imported consignment was therefore released conditionally, while the authority's power to complete adjudication in accordance with law remained intact. Case-Laws Customs Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791678