https://www.taxtmi.com/caselaws?id=797660 Provisional-release conditions require a reasoned adjudicatory determination that complies with natural justice. A pending re-test request must be considered because re-testing may affect classification and eventual adjudication. The applicant must receive an effective personal hearing, with an opportunity to present supporting evidence, before release conditions are imposed. Where the order neither records a hearing nor addresses the re-test request or explains the viability of its conditions, the provisional-release determination cannot be sustained and requires fresh consideration. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797660 Provisional-release conditions require a reasoned adjudicatory determination that complies with natural justice. A pending re-test request must be considered because re-testing may affect classification and eventual adjudication. The applicant must receive an effective personal hearing, with an opportunity to present supporting evidence, before release conditions are imposed. Where the order neither records a hearing nor addresses the re-test request or explains the viability of its conditions, the provisional-release determination cannot be sustained and requires fresh consideration. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797660