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of <h1>Customs Act Section 110: Importers Liable for Charges on Detained Goods, Even if Detention Improper; Officer Accountability Stressed.</h1> The Customs Department has implemented measures to expedite the clearance of import and export goods, yet certain situations necessitate the detention of goods for investigation under section 110 of the Customs Act. Detained goods incur warehousing and demurrage charges, which custodians may partially or wholly remit based on detention certificates. However, court rulings have established that these charges remain payable by importers/exporters even if detention is deemed improper. Guidelines emphasize avoiding unnecessary detention and allowing provisional release of goods, with exceptions for prohibited goods or serious fraud cases. Officers are held accountable for unwarranted detentions causing avoidable charges.
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