https://www.taxtmi.com/caselaws?id=795045 Provisional release of imported goods under the Customs Act may be conditioned to protect revenue, but conditions must not operate as a virtual denial of release. Where alleged misdeclaration remained unconfirmed, the goods were not prohibited, the importer had a regular import history, and existing deposits exceeded a substantial part of estimated differential duty, requiring further bank guarantees or security for prospective duty, fine and penalty was considered disproportionate. The additional security requirement was removed, subject to furnishing the stipulated bond, and provisional release was directed within one week. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795045 Provisional release of imported goods under the Customs Act may be conditioned to protect revenue, but conditions must not operate as a virtual denial of release. Where alleged misdeclaration remained unconfirmed, the goods were not prohibited, the importer had a regular import history, and existing deposits exceeded a substantial part of estimated differential duty, requiring further bank guarantees or security for prospective duty, fine and penalty was considered disproportionate. The additional security requirement was removed, subject to furnishing the stipulated bond, and provisional release was directed within one week. Case-Laws Customs Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795045