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Provisional release of marine oil: inconclusive tests and applicable directions undermine a bank guarantee condition, subject to certification and bon...
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Provisional release of seized perishable walnuts under Section 110A of the Customs Act requires security conditions that balance revenue protection against the importer's interests and the risk of decay. A bank guarantee set at 132% of the goods' value, in addition to a bond, was considered onerous. For these imports, the guarantee was reduced to 20% of the duty involved, with a bond for the full duty amount. Origin certificates and supporting documents had been produced, and the certificate of origin had not been shown to be inauthentic. The customs allegations remained open to investigation and adjudication.
Provisional release of seized perishable walnuts under Section 110A of the Customs Act requires security conditions that balance revenue protection against the importer's interests and the risk of decay. A bank guarantee set at 132% of the goods' value, in addition to a bond, was considered onerous. For these imports, the guarantee was reduced to 20% of the duty involved, with a bond for the full duty amount. Origin certificates and supporting documents had been produced, and the certificate of origin had not been shown to be inauthentic. The customs allegations remained open to investigation and adjudication.
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