Case Law Analysis
|Telangana High Court
Customs Seizure | Provisional Release Mandated on Enhanced Duty + 10% Bank Guarantee to Protect Right to Business : Telangana HC
The Telangana High Court has ruled that customs authorities cannot indefinitely detain imported goods merely due to suspected valuation discrepancies; provisional release must be granted upon payment of enhanced duty and a 10% bank guarantee, as prolonged seizure violates the importer's fundamental right to carry on trade under Article 19(1)(g). This sets a critical precedent for businesses facing arbitrary customs holdups, ensuring procedural fairness without compromising revenue protection.