Seized Goods Release: Differential Duty Paid and Probable Undervaluation Raises Concerns; Bond or Guarantee Allowed Instead of Cash.

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....Provisional release of seized goods - The differential duty already paid is with respect to the recovered parallel invoices and the demand now raised in Exhibit P8 is based on the computation of probable undervaluation with respect to the other bills of entry, which also disclosed only lesser invoice value as admitted by the Managing Partner of the appellant. - On the apprehension raised by the appellant that release would be only on deposit of cash, we make it clear that the order itself provides for execution of bond or Bank Guarantee to the satisfaction of the Commissioner. - HC....