Provisional release of seized imported multifunctional devices permitted subject to enhanced duty payment, bank guarantee and record production

Provisional release of seized imported multifunctional devices is permitted on condition that Customs quantifies the enhanced duty within one week and the entire quantified enhanced duty is paid or deposited, with release occurring within four weeks of such payment. A bank guarantee equal to 10% of the total price must be provided and consignor/customer and transaction records must be maintained and produced if goods are provisionally sold. The competent adjudicating authority retains full jurisdiction to decide the substantive proceedings on merits, and applications for waiver of demurrage may be considered objectively under these conditions.

---

---

Issues: Whether the petitioner is entitled to provisional release of the seized imported consignment of multifunctional devices subject to specified conditions pending adjudication.

Analysis: The matter involves an application for interim release of goods seized under a seizure memo where prior, closely analogous orders have permitted provisional release on fulfilment of specified conditions. The operative framework applied permits provisional release subject to: payment/deposit of the quantified enhanced duty; prompt quantification by Customs within one week; release within four weeks of receipt of duty; provision of a bank guarantee equal to 10% of the total price of the imported goods; and preservation of consignation and transaction details if the goods are provisionally sold. The order preserves the jurisdiction of the adjudicating authority to continue and decide the substantive proceedings uninfluenced by the conditional release, and allows consideration of any application for waiver of demurrage objectively.

Conclusion: Provisional release of the seized consignment is permitted subject to (i) quantification of enhanced duty by Customs within one week, (ii) payment/deposit of the entire quantified enhanced duty and release within four weeks of such payment, (iii) provision of a bank guarantee equal to 10% of the total price of the goods, (iv) maintenance and production of customer and transaction details if goods are provisionally sold, and (v) the adjudicating authority remaining free to decide the substantive proceedings on merits.

---