https://www.taxtmi.com/caselaws?id=799757 Provisional release of detained imported goods under section 110A of the Customs Act, 1962 may be granted pending adjudication where adequate safeguards protect recovery of differential duty. Payment of duty on the declared value, a bank guarantee for 30% of the differential duty, and a personal bond for the remaining 70% sufficiently secure revenue interests. Continued detention is unwarranted once these conditions are met, and the goods are to be released provisionally subject to compliance. en-us Tue, 22 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799757 Provisional release of detained imported goods under section 110A of the Customs Act, 1962 may be granted pending adjudication where adequate safeguards protect recovery of differential duty. Payment of duty on the declared value, a bank guarantee for 30% of the differential duty, and a personal bond for the remaining 70% sufficiently secure revenue interests. Continued detention is unwarranted once these conditions are met, and the goods are to be released provisionally subject to compliance. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799757