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of <h1>Customs Act Section 110: Goods can be detained for investigation; importers/exporters liable for charges despite detention outcomes.</h1> Goods liable for confiscation under the Customs Act, 1962 may be detained for investigation when seizure is impractical. Detention is governed by Section 110 of the Act and involves various agencies. Detained goods cannot be moved without Customs permission. If charges are dropped, Customs may issue detention certificates, potentially reducing warehousing and container detention fees, though custodians are not obligated to waive fees. The Supreme Court has ruled that demurrage and warehousing charges remain payable by importers/exporters, even if Customs detention is later deemed improper or illegal.
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