Provisional assessment: allow release of disputed consignments pending classification, subject to security to protect revenue. Consignments with classification disputes should ordinarily be released by resort to provisional assessment or provisional release unless import is prohibited or prosecution is contemplated; samples may be drawn and adequate bank guarantees or security obtained to protect revenue, fines and penalties. If detention is necessary, the consignment should be transferred to a Customs warehouse rather than held in general custody.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional assessment: allow release of disputed consignments pending classification, subject to security to protect revenue.
Consignments with classification disputes should ordinarily be released by resort to provisional assessment or provisional release unless import is prohibited or prosecution is contemplated; samples may be drawn and adequate bank guarantees or security obtained to protect revenue, fines and penalties. If detention is necessary, the consignment should be transferred to a Customs warehouse rather than held in general custody.
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