https://www.taxtmi.com/caselaws?id=792943 Provisional release of a seized imported consignment pending customs adjudication was allowed on conditions, as the writ concerned only interim release from a seizure memo. The Court directed release subject to payment of the enhanced duty amount, furnishing a bank guarantee equal to 10 percent of the total price of the goods, and compliance with the quantification to be made by Customs. It also preserved the adjudicatory process by clarifying that the customs department could continue proceedings in accordance with law and that the adjudicating authority must decide independently without being influenced by the release order. en-us Thu, 14 May 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792943 Provisional release of a seized imported consignment pending customs adjudication was allowed on conditions, as the writ concerned only interim release from a seizure memo. The Court directed release subject to payment of the enhanced duty amount, furnishing a bank guarantee equal to 10 percent of the total price of the goods, and compliance with the quantification to be made by Customs. It also preserved the adjudicatory process by clarifying that the customs department could continue proceedings in accordance with law and that the adjudicating authority must decide independently without being influenced by the release order. Case-Laws Customs Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792943