Provisional release of detained cargo on bond allowed despite pending test report and earlier consent to detention

Provisional release of detained imported cargo may be ordered on execution of a bond where the goods are of the same specification and the earlier test report remains valid for similar consignments, so continued withholding is not justified merely because the laboratory report is pending. The importer's prior letter consenting to detention of part of the goods did not create estoppel against seeking release when the detention had served only testing purposes and no adverse proceedings had been initiated for the released quantity. Final assessment was left open to be completed after receipt of the test report and notice.

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Issues: Whether the balance detained cargo was liable to be provisionally released on execution of a bond despite the pendency of the laboratory test report and the petitioner's earlier letter consenting to detention of part of the goods.

Analysis: The cargo related to repeated import of the same goods by the same importer, and the earlier circular on customs practice recognised that where textiles or textile articles of the same specification, quality, importer, supplier and country of origin are the same, an earlier test report remains valid for six months. The balance cargo had already been subjected to detention only for testing purposes, no adverse proceedings had yet been initiated for the quantity released, and the pendency of the laboratory report did not justify withholding provisional release indefinitely. The petitioner's letter consenting to detention of 15% of the goods could not operate as estoppel against seeking release when the circumstances justified provisional release.

Conclusion: The balance 15% of the cargo was directed to be provisionally released on execution of the requisite bond, with liberty to the respondents to make the final assessment after receipt of the test report and issuance of notice.

Ratio Decidendi: A detained import consignment may be provisionally released on bond where the goods are of the same specification and the regulatory basis for detention no longer justifies continued withholding, and a prior concession by the importer does not create estoppel against such release.

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