https://www.taxtmi.com/caselaws?id=795490 Provisional release security for imported non-branded readymade garments claiming SAFTA concessional-duty benefit was considered disproportionate to the declared-value duty liability. The goods sought to be released were not alleged to infringe intellectual-property rights, and the enhanced valuation based on a fourfold increase had not been conclusively established. Applying a comparable decision, the security was modified proportionately: a reduced bank guarantee was required while a bond for the full originally stipulated amount preserved revenue protection. On compliance with these conditions, the eligible goods were to be released on a provisional-assessment basis. 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=795490 Provisional release security for imported non-branded readymade garments claiming SAFTA concessional-duty benefit was considered disproportionate to the declared-value duty liability. The goods sought to be released were not alleged to infringe intellectual-property rights, and the enhanced valuation based on a fourfold increase had not been conclusively established. Applying a comparable decision, the security was modified proportionately: a reduced bank guarantee was required while a bond for the full originally stipulated amount preserved revenue protection. On compliance with these conditions, the eligible goods were to be released on a provisional-assessment basis. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795490