Provisional release of detained goods on bond and bank guarantee permits trade continuity while liabilities are adjudicated.

Customs and allied agencies may detain goods under Section 110; owners may not deal with detained goods without permission. To reduce hardship, officers should expedite investigations and, except for prohibited goods or serious fraud, allow provisional release on a bond for full value supported by an adequate bank guarantee as determined by the proper officer. Option to transfer detained goods to bonded warehouses under Section 49 must be offered; for exports needing testing, provisional export on bond and security is permitted, while prohibited consignments are to be seized and processed for confiscation and penalty.

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