Provisional release of seized goods requires bond and security and may be refused where public interest or prohibitions apply.

Seized goods may be released provisionally on owner request only upon execution of a Bond for full or estimated value and provision of security by Bank Guarantee or deposit covering duty/differential duty, potential fines in lieu of confiscation, and applicable penalties; the competent authority may vary the security amount. The adjudicating authority may refuse provisional release where goods are prohibited, fail statutory compliance, are notified under Section 123, or where written reasons show release would not be in the public interest.

---

---

---