Imposition Of Conditions By Customs For Provisional Release Of Seized Goods 'Discretionary': Delhi HC Tunes Down 130% Bank Guarantee

The Delhi High Court ruled that the imposition of conditions by customs for the provisional release of seized goods is discretionary. The court also tuned down the 130% bank guarantee requirement. This decision clarifies the powers of customs authorities in such situations. It balances the need to protect revenue with the interests of businesses seeking the release of seized goods. The ruling emphasizes the importance of proportionality in imposing conditions.