Provisional release conditions for seized imports were eased after the Tribunal found full duty deposit unjustified.

Provisional release conditions for seized imported goods were modified where the importer offered revenue security and was a regular importer, and where demurrage had become disproportionate to the value of the goods and duty involved. The Tribunal held that requiring deposit of the entire duty at that stage was not justified. The importer was directed to deposit 30% of the duty in cash and execute a bond for the balance, and the goods were to be provisionally released.

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Issues: Whether the conditions imposed for provisional release of the imported goods should be modified.

Analysis: The dispute concerned provisional release of seized goods pending adjudication on the nature of the imported maize corn. The Tribunal noted that the appellant sought release because demurrage had become disproportionate to the value of the goods and the duty involved. It found that directing deposit of the entire duty amount at that stage was not justified, particularly where the appellant offered to secure the revenue and was a regular importer.

Conclusion: The conditions were modified and the appellant was directed to deposit 30% of the duty in cash and execute a bond for the balance, upon which the goods were to be provisionally released.

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