https://www.taxtmi.com/caselaws?id=794450 Seized imported goods were directed to be provisionally released subject to conditions, including payment of enhanced duty, Customs quantification within a fixed time, furnishing of bank guarantee, and preservation of transaction details if the goods were sold. The conditional release was limited to interim relief and did not affect the separate customs adjudication. The adjudicating authority was permitted to proceed independently, consider both sides' objections on their own merits, and decide the matter uninfluenced by the release order. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794450 Seized imported goods were directed to be provisionally released subject to conditions, including payment of enhanced duty, Customs quantification within a fixed time, furnishing of bank guarantee, and preservation of transaction details if the goods were sold. The conditional release was limited to interim relief and did not affect the separate customs adjudication. The adjudicating authority was permitted to proceed independently, consider both sides' objections on their own merits, and decide the matter uninfluenced by the release order. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794450