https://www.taxtmi.com/caselaws?id=797276 Provisional release of seized imported goods under section 110A of the Customs Act, 1962 must balance revenue protection with the importer's ability to deal with the goods pending adjudication. Requiring a bank guarantee equivalent to approximately 80% of the goods' value was considered onerous where anti-dumping duty liability remained under investigation and no merits determination had been made. The release conditions were modified to require a bank guarantee for 30% of the differential duty and a bond covering the full value of the seized goods, with time-bound release of the goods. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797276 Provisional release of seized imported goods under section 110A of the Customs Act, 1962 must balance revenue protection with the importer's ability to deal with the goods pending adjudication. Requiring a bank guarantee equivalent to approximately 80% of the goods' value was considered onerous where anti-dumping duty liability remained under investigation and no merits determination had been made. The release conditions were modified to require a bank guarantee for 30% of the differential duty and a bond covering the full value of the seized goods, with time-bound release of the goods. Case-Laws Customs Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797276