https://www.taxtmi.com/caselaws?id=799753 Provisional release of imported goods during investigation or adjudication should avoid unnecessary detention while adequately protecting revenue. Where final differential duty has not been determined, payment of duty on the declared value coupled with a personal bond for any subsequently determined differential duty constitutes proportionate security. Requiring an additional bank guarantee is unjustified in those circumstances; goods may be released on payment of applicable declared duty and execution of the personal bond. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799753 Provisional release of imported goods during investigation or adjudication should avoid unnecessary detention while adequately protecting revenue. Where final differential duty has not been determined, payment of duty on the declared value coupled with a personal bond for any subsequently determined differential duty constitutes proportionate security. Requiring an additional bank guarantee is unjustified in those circumstances; goods may be released on payment of applicable declared duty and execution of the personal bond. Case-Laws Customs Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799753