https://www.taxtmi.com/highlights?id=102662 Provisional clearance of ongoing and future imports claiming specified customs exemption benefits was made conditional during the pendency of an appeal. Arguable issues were identified for final hearing, while Revenue's interest in securing potential duty liabilities required protection. High Court therefore adopted an equitable interim arrangement rather than granting an unconditional stay of the customs appellate order. Importers may clear consignments provisionally by furnishing a bond covering the full differential duty, including applicable duties, cess and surcharges, and a bank guarantee for half of that differential duty. The arrangement is without prejudice to the final appeal, and all rights and contentions remain open. en-us Thu, 13 Aug 2026 11:00:59 +0530 Thu, 13 Aug 2026 11:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102662 Provisional clearance of ongoing and future imports claiming specified customs exemption benefits was made conditional during the pendency of an appeal. Arguable issues were identified for final hearing, while Revenue's interest in securing potential duty liabilities required protection. High Court therefore adopted an equitable interim arrangement rather than granting an unconditional stay of the customs appellate order. Importers may clear consignments provisionally by furnishing a bond covering the full differential duty, including applicable duties, cess and surcharges, and a bank guarantee for half of that differential duty. The arrangement is without prejudice to the final appeal, and all rights and contentions remain open. Highlights Customs Thu, 13 Aug 2026 11:00:59 +0530 https://www.taxtmi.com/highlights?id=102662