https://www.taxtmi.com/caselaws?id=795181 Provisional release of imported multifunctional devices pending customs adjudication may be granted on payment of the enhanced duty quantified by Customs and furnishing a bank guarantee for 10% of the goods' value. Conditional release at the seizure stage does not determine the merits of classification, valuation, duty liability, or other objections in the pending adjudication. Customs adjudication must proceed independently and decide the parties' contentions without influence from the 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 imported multifunctional devices pending customs adjudication may be granted on payment of the enhanced duty quantified by Customs and furnishing a bank guarantee for 10% of the goods' value. Conditional release at the seizure stage does not determine the merits of classification, valuation, duty liability, or other objections in the pending adjudication. Customs adjudication must proceed independently and decide the parties' contentions without influence from the release conditions. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795181