https://www.taxtmi.com/caselaws?id=793868 Section 110A of the Customs Act allows release of seized goods, documents or things on a bond with security and conditions fixed by the Customs Commissioner, but that discretion cannot be used to defeat a lawful criminal court order directing release on specified terms. A condition requiring a security deposit of at least 30% of the vehicle's value was set aside because it would frustrate the court's custody order. Release was directed on execution of the bond fixed by the criminal court. en-us Fri, 19 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793868 Section 110A of the Customs Act allows release of seized goods, documents or things on a bond with security and conditions fixed by the Customs Commissioner, but that discretion cannot be used to defeat a lawful criminal court order directing release on specified terms. A condition requiring a security deposit of at least 30% of the vehicle's value was set aside because it would frustrate the court's custody order. Release was directed on execution of the bond fixed by the criminal court. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793868