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Provisional release of imported textile consignments amid incomplete testing and valuation; conditions modified, bond plus 30% bank guarantee ordered

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....Provisional release of imported textile consignments was contested due to incomplete investigation, sampling and testing (including absence of Textile Committee opinion) and valuation concerns; tribunal found investigative and testing gaps and that the goods were not intrinsically prohibited, so severe release conditions were inappropriate, resulting in modification of conditions. Revenue risk from alleged mis-declaration and possible misuse of AEO status warranted security; the tribunal directed a bond for full declared value and a bank guarantee equal to 30% of estimated duty, with other release conditions retained and goods to be released within two weeks.....