Title: Customs Must Release Seized Wheat Flour Imports Against Bond and Partial Bank Guarantee Without Show Cause Notice

HC directed provisional release of seized wheat flour sheet dough imports covered under six Bills of Entry. Absent a Show Cause Notice, requiring bank guarantee for anticipated redemption fine and penalties was deemed excessive. Court ordered release conditional upon petitioner furnishing Provisional Duty Bond for full assessable value and bank guarantee of Rs.85 Lakhs (approximately 50% of differential duty) within one week. Customs Department instructed to release goods within one week of receiving documentation. This balanced approach protects revenue interests while avoiding undue financial burden on importer pending final classification determination. Petition disposed of with structured release mechanism. .....

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