TMI BlogDetention of Imported & Export Cargo and Release/Storage Options in Disputed CasesX X X X Extracts X X X X X X X X Extracts X X X X ..... etain the goods for investigation. Normally, the goods liable for confiscation under the Customs Act , are seized by the Customs. However, in some cases where seizure is not practicable, the goods are detained. 2. The provisions for detention of goods are contained in section 110 of the Customs Act . Once order for detention of goods is served to the owner of the goods, he cannot remove, part with, or otherwise deal with the goods except with the prior permission of the proper officer of the Customs. The goods are detained for various reasons and at the instance of various agencies of the Department, such as the Directorate of Revenue intelligence, the Directorate of Central Excise Intelligence, Narcotics Control Bureau and Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Authority of India vs Grand Slam International (1995 (77) ELT 753 SC) and Trustees of Port of Madras Vs. Nagavedu Lungi Co., [1995 (80) ELT 241 SC]. The final decision of these two judgements is that the detention charges and warehousing charges are payable to the custodians and shall be paid by the exporter or the importer even where the Customs detention has been finally held as improper/illegal. Guidelines for expeditious Customs clearance/provisional release: 5. To avoid delays in the release minimize hardship to importers which is caused if goods remain detained pending investigation into any dispute in relation to assessment etc., a number of instructions have been issued recently. The stress is on expeditious assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, in the following situations, provisional release may not be resorted to: (i) The prohibited goods whose import/export are not in the interests of the country; (ii) imports which do not comply with the prescribed specifications/conditions/requirements of various Orders/Acts. (eg. those laid down under DGFT Notification Nos.3 to 5/(RE-2001)/1997-2002 dated 31.3.2001 ); Livestock Importation Act, 1898, Prevention of Food Adulteration Act, 1954, etc.); (iii) where gross fraudulent practices are noticed and it is viewed that release of the consignment may seriously jeopardize further investigations as also interests of the revenue ; In these situations also, as mentioned earlier, option for storage in warehouses under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
