https://www.taxtmi.com/caselaws?id=797753 Provisional release of imported goods may be secured without requiring a bank guarantee approaching twice the duty liability where Revenue's interests are adequately protected through proportionate safeguards. Payment of duty on the declared value, coupled with a personal bond for any additional duty ultimately determined, provides sufficient protection pending adjudication. The bank-guarantee requirement was set aside, and release was directed subject to payment of applicable declared-value duty and execution of a personal bond for any balance duty. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797753 Provisional release of imported goods may be secured without requiring a bank guarantee approaching twice the duty liability where Revenue's interests are adequately protected through proportionate safeguards. Payment of duty on the declared value, coupled with a personal bond for any additional duty ultimately determined, provides sufficient protection pending adjudication. The bank-guarantee requirement was set aside, and release was directed subject to payment of applicable declared-value duty and execution of a personal bond for any balance duty. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797753