Customs Provisional Release Order Partly Modified for Disproportionate Security

Shreeji Agri Commodity Pvt Ltd Vs Assistant Commissioner of Customs (CESTAT Ahmedabad)

The appeal before the CESTAT, Ahmedabad challenged the conditions imposed for provisional release of seized goods under Section 110A of the Customs Act, 1962. The appellant, engaged in trading, processing, and retail of agri-commodities, had imported coriander seeds under duty exemption Notification No. 21/2023-Cus dated 01.04.2023 against Advance Authorisations issued between February 2024 and February 2025. The department alleged that the appellant diverted the imported coriander seeds into the

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