Customs Dept. Can’t Impose Bank Guarantee for Provisional Release Without Incriminating Evidence: Bombay High Court

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Customs Dept. Can’t Impose Bank Guarantee for Provisional Release Without Incriminating Evidence: Bombay High Court

Indirect Taxes

Published on

16/02/2026

By Mariya Paliwala

Customs Dept. Can’t Impose Bank Guarantee for Provisional Release Without Incriminating Evidence: Bombay High Court

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The Bombay High Court has directed the release of seized consignments of US-origin in-shell walnuts holding that the imposition of a Rs. 60 lakh bank guarantee as a condition for provisional release was unjustified in the absence of tangible incriminating material. The Bench of Justices G. S. Kulkarni and Aarti Sathe observed that the department…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Customs Dept. Can’t Impose Bank Guarantee for Provisional Release Without Incriminating Evidence: Bombay High Court

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