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of <h1>Section 110 allows provisional release of seized imports when not prima facie illicit, with duty, partial differential payment, and bonds</h1> The decisions establish that courts may permit provisional release of seized imports under section 110 where goods are not prima facie illicit and the importer cooperates, subject to proportionate safeguards: payment of declared duty, payment of a substantial portion (commonly 50%) of any departmental differential, and execution of bonds for the balance; bank guarantees or cash security for speculative fines/penalties prior to adjudication are generally disproportionate and may be replaced by bonds. Where factual evidence shows deliberate mis-declaration, concealment or import of prohibited items, courts afford greater deference to the Revenue and may uphold stricter conditions.
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