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<h1>Customs Office Issues Guidelines for Provisional Release of Seized Goods u/s 110A of Customs Act, 1962.</h1> The circular issued by the Office of the Commissioner of Customs outlines guidelines for the provisional release of seized imported goods under Section 110A of the Customs Act, 1962. It specifies that provisional release is contingent upon the owner executing a bond and providing a bank guarantee or security deposit. Provisional release is not permitted for prohibited goods, non-compliant goods, or those specified under Section 123. Judicial discretion is emphasized, with references to relevant court judgments. The circular also mandates that importers must undertake to pay duties, fines, or penalties adjudged by authorities, with bank guarantees remaining valid until case adjudication.