Provisional release of export goods: allow provisional export on bond and security pending confirmatory tests and enquiries. Where export goods are suspected of mis declaration but not conclusively liable to confiscation, customs officers should permit provisional exportation on execution of a Bond equal to the value of the goods and appropriate security to cover redemption fine and penalty; export incentives must be finalized only after receipt of test reports and enquiry outcomes. Seizure and confiscation procedures remain applicable where goods are suspected or found to be prohibited, and detention for tests must be treated as a priority with extended detention reported to the Commissioner of Customs.
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 release of export goods: allow provisional export on bond and security pending confirmatory tests and enquiries.
Where export goods are suspected of mis declaration but not conclusively liable to confiscation, customs officers should permit provisional exportation on execution of a Bond equal to the value of the goods and appropriate security to cover redemption fine and penalty; export incentives must be finalized only after receipt of test reports and enquiry outcomes. Seizure and confiscation procedures remain applicable where goods are suspected or found to be prohibited, and detention for tests must be treated as a priority with extended detention reported to the Commissioner of Customs.
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