https://www.taxtmi.com/caselaws?id=795492 For provisional release of imported garments not implicated in intellectual-property-rights contravention, the required security was considered disproportionate because concessional customs treatment could substantially reduce duty on the declared value and the fourfold value enhancement was not conclusively established at that stage. Revenue interests were preserved by requiring a bond for the full stipulated amount while reducing the bank-guarantee requirement. The eligible non-branded garments were to be released on provisional assessment upon furnishing the reduced bank guarantee and the prescribed bond. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795492 For provisional release of imported garments not implicated in intellectual-property-rights contravention, the required security was considered disproportionate because concessional customs treatment could substantially reduce duty on the declared value and the fourfold value enhancement was not conclusively established at that stage. Revenue interests were preserved by requiring a bond for the full stipulated amount while reducing the bank-guarantee requirement. The eligible non-branded garments were to be released on provisional assessment upon furnishing the reduced bank guarantee and the prescribed bond. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795492