https://www.taxtmi.com/manuals?id=2176 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. en-us Sun, 05 Mar 2023 12:55:00 +0530 Fri, 21 Apr 2023 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2176 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. Manuals Customs Sun, 05 Mar 2023 12:55:00 +0530 https://www.taxtmi.com/manuals?id=2176