https://www.taxtmi.com/highlights?id=101830 Provisional release of seized imported multifunctional devices pending customs adjudication may be granted subject to payment of Customs-quantified enhanced duty, furnishing a bank guarantee, and providing stipulated transactional disclosures. Such conditional release operates only at the seizure stage and does not prevent Customs from continuing adjudication. The adjudicating authority must independently consider the importer's objections and contentions and determine the matter in accordance with law, without being influenced by the provisional-release arrangement. en-us Sat, 18 Jul 2026 08:27:56 +0530 Sat, 18 Jul 2026 08:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101830 Provisional release of seized imported multifunctional devices pending customs adjudication may be granted subject to payment of Customs-quantified enhanced duty, furnishing a bank guarantee, and providing stipulated transactional disclosures. Such conditional release operates only at the seizure stage and does not prevent Customs from continuing adjudication. The adjudicating authority must independently consider the importer's objections and contentions and determine the matter in accordance with law, without being influenced by the provisional-release arrangement. Highlights Customs Sat, 18 Jul 2026 08:27:56 +0530 https://www.taxtmi.com/highlights?id=101830