https://www.taxtmi.com/caselaws?id=798402 Section 110A permits bond, security and conditions for provisional release pending adjudication, but requires a case-specific and proportionate exercise of discretion. For non-prohibited goods involving tariff classification and differential-duty disputes, security should correspond to the disputed duty and be assessed on relevant material, including classification test reports. Compliance with interim security to maintain business operations does not end the importer's grievance or appellate entitlement. A tribunal cannot treat revenue protection as sufficient and dispose of the challenge without deciding the validity and extent of the security demand on merits. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798402 Section 110A permits bond, security and conditions for provisional release pending adjudication, but requires a case-specific and proportionate exercise of discretion. For non-prohibited goods involving tariff classification and differential-duty disputes, security should correspond to the disputed duty and be assessed on relevant material, including classification test reports. Compliance with interim security to maintain business operations does not end the importer's grievance or appellate entitlement. A tribunal cannot treat revenue protection as sufficient and dispose of the challenge without deciding the validity and extent of the security demand on merits. Case-Laws Customs Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798402