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of <h1>Provisional Release of Seized Goods Under Customs Act Section 110A: Emphasizing Clearance, Detention, and Accountability</h1> Guidelines for the provisional release of seized imported goods under Section 110A of the Customs Act, 1962, emphasize that provisional clearance should generally be allowed. Exceptions are noted, with storage options provided under Section 49. For containerized cargo, goods may be stored to avoid detention charges if bonds and guarantees cannot be executed. Export goods mis-declared or prohibited are addressed with bonds or confiscation actions. Delays in export clearance are discouraged, and prolonged detention must be reported to the Commissioner. Officers are accountable for unjustified detentions, and delays leading to demurrage are the importers' responsibility unless advised otherwise. Compliance with these guidelines is mandatory.
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