Provisional release of seized goods and waiver of demurrage may be available under the customs framework pending adjudication.

Provisional release of seized goods may be granted on payment of applicable customs duty and other charges pending adjudication, following the usual framework under the Customs Act. The text also notes that demurrage and detention charges may be waived where the cargo handling regulations apply, leaving the adjudication process to continue separately. The operative effect is that release of goods and relief from storage-related charges can proceed without disturbing the substantive customs adjudication.

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Issues: (i) Whether the petitioner was entitled to provisional release of the seized goods on payment of applicable customs duty pending adjudication; (ii) Whether the petitioner was entitled to waiver of demurrage and detention charges.

Issue (i): Whether the petitioner was entitled to provisional release of the seized goods on payment of applicable customs duty pending adjudication.

Analysis: The goods were treated as covered by an earlier order in a batch of writ petitions. The respondents were directed to follow the usual approach applicable to provisional release of goods under Section 110A of the Customs Act and to assess and collect the customs duty and other charges provisionally, while leaving the adjudication proceedings to continue.

Conclusion: The petitioner was entitled to provisional release of the goods on payment of applicable customs duty and other charges, pending adjudication.

Issue (ii): Whether the petitioner was entitled to waiver of demurrage and detention charges.

Analysis: The order expressly declared that the petitioners were entitled to waiver in view of the Handling of Cargo in Customs Areas Regulations, 2009.

Conclusion: The petitioner was entitled to waiver of demurrage and detention charges.

Final Conclusion: The writ petition succeeded by securing provisional release of the goods subject to provisional customs assessment and by obtaining relief against demurrage and detention charges, while the adjudication process was left undisturbed.

Ratio Decidendi: In matters of provisional release of seized goods, the customs authorities may permit release on payment of applicable duty and charges under the governing customs framework, and the cargo handling regulations may bar demurrage and detention liability where the importer is otherwise entitled to such relief.

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