Provisional Release in Customs Law: Balancing Revenue Protection and Commercial Fairness - A Comparative Study of Madras High Court Rulings

Provisional release of seized imports permitted subject to proportionate security, favouring bonds over bank guarantees before adjudication.

Provisional release under Section 110 is permitted subject to proportionate protections: payment of duties as self-assessed; payment of a substantive portion (commonly fifty percent) of any departmental differential; and execution of enforceable bonds for the balance. Bank guarantees or cash security for speculative fines prior to adjudication are often disproportionate and may be replaced by bonds, though deliberate mis-declaration, concealment or prohibited imports justify stricter protective measures.