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Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962. - CBEC's Customs Manual 2023 - CustomsExtract ..... s etc. are satisfied). 3.2 In case of containerized cargo, wherever the parties are not in a position to execute bond and bank guarantee for taking provisional release or the Department is of the view that clearance cannot be allowed, the goods may be de-stuffed after giving notice to all concerned and stored in the port`s godowns and warehouses to avoid container detention charges. 3.3 In order to ensure expeditious clearance of export cargo it is provided that: (a) In case the export goods are ..... x x x x x Extracts x x x x x Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962. - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... rity in order to cover the redemption fine and penalty in case goods are found to be liable to confiscation. In case exports are made under any Export Promotion / Reward Schemes, the finalization of export incentives should be done only after receipt of the test report / finalisation of enquiry and final decision in the matter. The Bond executed for provisional release shall contain a clause to this effect. (d) Export goods detained for purpose of tests etc., must be dealt with on priority and t ..... x x x x x Extracts x x x x x Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962. - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... loss by pilferage etc. [Refer Instruction F.No. 450/82/95-Cus. IV, dated 7-7-1997 and Circulars No.42/2001-Cus, dated 31-7-2001 and No.1/2011-Cus, dated 4-1-2011] 3.6 Board has reiterated that special care will have to be taken by field formation to avoid any unwarranted delays in clearance that may lead to possible demurrage liability on Customs. Where for justifiable reasons in certain types of exceptional situations, release of consignments is not considered advisable even on provisional basi ..... x x x x x Extracts x x x x x Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962. - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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