Provisional Release Conditions for Imported Goods Under Section 110-A Quashed for Lack of Fair Hearing

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....The HC quashed the impugned order imposing onerous conditions for provisional release of imported goods under Section 110-A of the Customs Act, holding that the Customs Department failed to apply its mind and violated principles of natural justice by not affording personal hearing or opportunity to submit explanations. The Court noted the conditions were disproportionate, requiring a bank guarantee and bond far exceeding the goods' declared value. It also observed the goods were unfit for human consumption, questioning the applicability of the relevant Customs Tariff classification. The matter was remanded to the Customs authority for fresh consideration on merits, ensuring reasonable, non-arbitrary conditions are imposed after due process. The petition was disposed accordingly.....