https://www.taxtmi.com/caselaws?id=45060 Section 143 of the Customs Act permits provisional clearance of goods from customs control on execution of a bond with approved surety or security. Vehicles fall within the statutory definition of goods, and the power to clear goods is broad enough to encompass provisional release of a seized vehicle. Decisions on provisional release must therefore apply Section 143 and the Adjudication Manual, with security structured through a cash deposit and a bond linked to the vehicle's estimated value. en-us Wed, 09 Sep 1998 00:00:00 +0530 Thu, 08 Jul 2010 11:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45060 Section 143 of the Customs Act permits provisional clearance of goods from customs control on execution of a bond with approved surety or security. Vehicles fall within the statutory definition of goods, and the power to clear goods is broad enough to encompass provisional release of a seized vehicle. Decisions on provisional release must therefore apply Section 143 and the Adjudication Manual, with security structured through a cash deposit and a bond linked to the vehicle's estimated value. Case-Laws Customs Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45060