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Guidelines for expeditious Customs clearance/provisional release - CBEC's Customs Manual 2023 - CustomsExtract ..... mple valuation or classification disputes. If it becomes necessary to detain the goods for investigation of any serious suspected fraud etc., the importer/ exporter must be intimated in writing that he may shift the goods to a bonded warehouse under Section 49 of the Customs Act, 1962, with a clear indication that if he does not avail of this facility and the goods incur demurrage, etc., he would have to bear the demurrage and other charges levied by the custodian/other agencies. 2.3 Seized impo ..... x x x x x Extracts x x x x x Guidelines for expeditious Customs clearance/provisional release - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... onal Assessment & Provisional Release: The Hon`ble Madras High Court in the Malabar Diamond Gallery Pvt Ltd Vs Additional Director General, Directorate of Revenue Intelligence, Chennai- 2016 (341) E.L.T 65 (Mad.), held that although the import of gold was not prohibited, if the import was in violation of the Conditions attached to such import amounts to smuggling and that a prayer for release could be refused. Further, the Hon`ble High Court of Delhi in Petrochemical & Polymers Vs. The A ..... x x x x x Extracts x x x x x Guidelines for expeditious Customs clearance/provisional release - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... onsidered by the competent adjudicating authority upon a request made by the owner of the seized goods, provisional release shall not be allowed in the following cases - (i) Goods prohibited under the Customs Act, 1962 or any other Act for the time being in force; (ii) Goods that do not fulfill the statutory compliance requirements/obligations in terms of any Act, Rule, Regulation or any other law for the time being in force; (iii) Goods specified in or notified under Section 123 of the Customs ..... x x x x x Extracts x x x x x Guidelines for expeditious Customs clearance/provisional release - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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