Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 - reg.

Provisional release of seized goods requires a bond and security, with exceptions for prohibited or non compliant imports.

Provisional release of seized imported goods may be granted at the adjudicating authority's discretion upon the owner's request, conditional on execution of a bond for the full or estimated value and provision of additional security (bank guarantee or deposit) covering estimated duty, potential fines in lieu of confiscation and applicable penalties. Release is precluded for prohibited goods, goods failing statutory compliance, items specified under Section 123, or where release would be against public interest; authorities must record reasons in writing and may adjust security amounts based on the nature of the case. Bank guarantees must remain valid until final adjudication or be credited to government on non-renewal.