https://www.taxtmi.com/caselaws?id=794849 Provisional release of seized imported goods pending adjudication was addressed by prescribing specific safeguards rather than deciding the merits of seizure. Release was directed subject to payment of the enhanced duty amount after Customs quantified it within one week, furnishing a bank guarantee for 10% of the total price, and maintaining customer and transaction details. The goods were to be released within four weeks on compliance with these conditions. The adjudicating authority's power to continue and decide the proceedings independently was expressly preserved, and the release arrangement was stated not to affect the merits of adjudication. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794849 Provisional release of seized imported goods pending adjudication was addressed by prescribing specific safeguards rather than deciding the merits of seizure. Release was directed subject to payment of the enhanced duty amount after Customs quantified it within one week, furnishing a bank guarantee for 10% of the total price, and maintaining customer and transaction details. The goods were to be released within four weeks on compliance with these conditions. The adjudicating authority's power to continue and decide the proceedings independently was expressly preserved, and the release arrangement was stated not to affect the merits of adjudication. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794849