Immediate release of imported goods follows final acceptance of declared value, with no demurrage or related charges recoverable.

Imported goods were found liable for immediate release once the import was held lawful and the valuation dispute had been finally concluded in favour of the declared value. On that basis, there was no justification to retain the goods or to burden the importer with demurrage, ground rent or container charges for the period from filing the bill of entry. The importer was therefore entitled to release of the goods without payment of those charges from that date.

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Issues: Whether the imported goods were liable to be released forthwith without payment of demurrage, ground rent or container charges for the period from the filing of the bill of entry.

Analysis: The import had been held lawful and the valuation dispute stood finally concluded in favour of the declared value. In these circumstances, there was no basis to withhold release of the goods, and the importer could not be saddled with demurrage or allied charges for the relevant period.

Conclusion: The importer was entitled to release of the goods without payment of demurrage, ground rent or container charges from the date of filing of the bill of entry.

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