Provisional release of seized goods requires bond and security to secure duty, fines and penalties pending adjudication.

Provisional release of imported goods may be granted on request subject to execution of a Bond undertaking payment of duty, fines and penalties, and furnishing a Bank Guarantee or Security Deposit covering the entire duty/differential duty, fines in lieu of confiscation and applicable penalties; the competent authority may vary the security amount. Bank Guarantees must be maintained until final adjudication, with non renewal leading to crediting of the guaranteed amount to Government account. Release may be denied for prohibited goods, statutory non compliance, notified seizure items, or where release is against public interest.

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