https://www.taxtmi.com/caselaws?id=796866 Provisional release under section 110A of the Customs Act cannot be refused solely because investigation into alleged misdeclaration, import-policy violation, tariff classification, or differential duty remains pending. The applicable circular may supplement, but cannot displace, the statutory right to seek release. Questions concerning import authorisation coverage, declaration accuracy, classification and duty liability remain for adjudication. Revenue interests may be protected through appropriate conditions; the goods must therefore be released on payment of duty at 10% after credit for duty already paid and execution of a personal bond for the remaining differential duty, without prejudice to investigation and adjudication. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796866 Provisional release under section 110A of the Customs Act cannot be refused solely because investigation into alleged misdeclaration, import-policy violation, tariff classification, or differential duty remains pending. The applicable circular may supplement, but cannot displace, the statutory right to seek release. Questions concerning import authorisation coverage, declaration accuracy, classification and duty liability remain for adjudication. Revenue interests may be protected through appropriate conditions; the goods must therefore be released on payment of duty at 10% after credit for duty already paid and execution of a personal bond for the remaining differential duty, without prejudice to investigation and adjudication. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796866