Release of imported goods on duty, fine, penalty and surety bond was allowed where prohibition arose later.

Imported goods brought in 2016 and later confiscated could be released on payment of customs duty, redemption fine and penalty, with a surety bond. The High Court noted that similar relief had been granted in earlier matters where release was permitted on payment of dues and furnishing security, especially because the goods became prohibited only from 01.04.2020. Applying that approach to the facts, the petitioner was found entitled to release of the goods on the stated conditions, rather than re-export.

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Issues: Whether the petitioner was entitled to release of the imported goods on payment of customs duty, redemption fine and penalty, with furnishing of a surety bond.

Analysis: The goods had been imported in 2016 and were confiscated by the order-in-original with a direction for re-export after levy of customs duty, redemption fine and penalty. The relief sought was considered in the light of earlier decisions in similar matters, where release had been permitted on payment of the dues and on furnishing security, particularly since the goods became prohibited only from 01.04.2020. On the facts presented, the petitioner was found entitled to the same relief.

Conclusion: The petitioner was held entitled to release of the goods on payment of the customs duty, redemption fine and penalty and on furnishing a surety bond.

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