https://www.taxtmi.com/caselaws?id=46335 Containers used for export cargo are distinct from packages and are not liable to confiscation or detention merely because they contain goods under investigation. The Customs Act scheme was treated as permitting detention of the cargo, not the container itself, where examination or inquiry is pending. Where detailed inspection is required, the cargo may be destuffed and stored in a warehouse at the exporter's cost, while the container is released to preserve the shipping arrangement for re-export. A condition preventing release of the containers was therefore unsustainable, and customs control over the goods could continue through warehouse custody until completion of the investigation. en-us Mon, 06 May 2002 00:00:00 +0530 Sat, 17 Jul 2010 12:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46335 Containers used for export cargo are distinct from packages and are not liable to confiscation or detention merely because they contain goods under investigation. The Customs Act scheme was treated as permitting detention of the cargo, not the container itself, where examination or inquiry is pending. Where detailed inspection is required, the cargo may be destuffed and stored in a warehouse at the exporter's cost, while the container is released to preserve the shipping arrangement for re-export. A condition preventing release of the containers was therefore unsustainable, and customs control over the goods could continue through warehouse custody until completion of the investigation. Case-Laws Customs Mon, 06 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46335