Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962.

Provisional release of seized goods as the norm, subject to bond, security, and warehouse option where release is unsuitable.

Provisional release of seized imported and export goods should be the norm pending adjudication, with storage under Section 49 offered where release is inappropriate. Containerized cargo may be de-stuffed and stored if bonds/guarantees cannot be furnished. Mis-declared export goods may be provisionally released on Bond and security to cover redemption fine and penalty, while prohibited goods must be seized and confiscation/penalty pursued. Provisional exportation pending tests is permitted subject to Bond and security; detention for testing must be prioritised and extended detention escalated to the Commissioner. Parties appealing instead of paying fines remain liable for demurrage, and officers are accountable for unjustified detentions.