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Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 - reg.

Customs - 35/2017 - Dated:- 16-8-2017 - Circular No. 35/2017-Customs F. No. 394/13/2016-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs (Anti-Smuggling Unit) New Delhi, Dated 16 August 2017 To All Principal Chief Commissioners/Chief Commissioners of Customs / Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise/GST, All Principal Directors General / Directors General of CBEC, All Pri .....

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ovisional release of imported goods which are seized under Section 110 of the Customs Act, 1962. Section 110A of the Customs Act, 1962 states that "Any goods, documents or things seized under section 110, may, pending the order of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require". 2. While provisional release of seized imported goods under Section 110A of the Cus .....

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under Section 123 of the Customs Act, 1962; (iv) Where the competent authority, for reasons to be recorded in writing believes that the provisional release may not be in the public interest. 2.1. Seized imported goods shall be released provisionally by the competent authority upon request of the owner of the seized goods, subject to executing a Bond for the full value/ estimated value of the seized goods. 2.2. Further, in addition to the Bond mentioned at Para 2.1. above, the competent authorit .....

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d the estimated margin of profit; iii. amount of penalties that may be levied under the Customs Act, 1962, as applicable, at the time of adjudication of the case. 2.3. Depending on the specific nature of a case, the competent authority may, for reasons to be recorded in writing, increase or decrease the amount of security deposit as indicated above. 3. In this context, attention is invited to the Judgment dated 28.07.2016 of the Hon'ble Madras High Court in Writ Appeal No. 377 of 2016 in the .....

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le to confiscation under Section 111 or Section 113 as they would fall under the definition of prohibited goods, in terms of Section 2(33) of the Customs Act, 1962. 4. In the above context, attention is also invited to the common order dated 19.05.2017 of the Hon'ble Delhi High Court in W.P.(C) No. 3965/2017 in the case of Mala Petrochemical & Polymers v/s The Addl. Director General, DRI & Anr. and WP(C) No. 4123/2017 in the case of Mala Petrochemical & Polymers v/s The Commissio .....

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case turns on its peculiar facts and there can never be a blanket rule that in all cases of discoloration 100% of the duty must be asked to be deposited or that if the importer is asked to do so then he cannot be asked to furnish a bank guarantee. The Hon'ble Court has also referred to the above mentioned case of Malabar Diamond Gallery P Ltd. v. The Addl Dir General DRI(supra) in which the Hon'ble Madras High Court has held that although the import of gold was not prohibited, if the im .....

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