https://www.taxtmi.com/caselaws?id=795181 Provisional release of seized imported multifunctional devices pending customs adjudication is addressed through conditional release. The notes state that release may be granted on payment of enhanced duty quantified by Customs and a bank guarantee for 10% of the goods' value. The underlying customs adjudication remains independent and must determine the parties' objections and contentions without being influenced by the provisional-release conditions. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795181 Provisional release of seized imported multifunctional devices pending customs adjudication is addressed through conditional release. The notes state that release may be granted on payment of enhanced duty quantified by Customs and a bank guarantee for 10% of the goods' value. The underlying customs adjudication remains independent and must determine the parties' objections and contentions without being influenced by the provisional-release conditions. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795181