2025-VIL-476-CAL-CU
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CUSTOMS High Court Cases

Customs - Provisional export, Detention of goods - Petitioner seeking direction to allow the export of goods - Authorities had detained the goods for examination and sampling, and the petitioner's application for provisional export was pending - Whether the conditions imposed by the respondents for provisional release of the goods, particularly the requirement of a bank guarantee are valid and reasonable - HELD - In case of mis-declaration and pending confirmation of such mis-declaration by test, ordinarily, the export goods detained for the purpose of test must be dealt with on priority basis and the export should be allowed expeditiously unless the same is found to be prohibitory items under the Customs Act 1962. In the present case, the respondents have not been able to confirm that the export goods are of prohibitory items, as such, has permitted export - The direction to provide a bank guarantee of Rs. 3 crore, which is much higher than the value of the goods, is onerous and not in line with the Circular No. 01/2011-Customs and the Circular No. 35/2017-Cus. The Circulars suggest that the security should cover the amount of duty/differential duty leviable on the seized goods, taking into account the market price and estimated profit margin - the authorities are directed to reconsider the amount of the bank guarantee in accordance with the Circulars – The petition is disposed of - Whether the petitioner should be liable for detention charges during the period of investigation by the customs authorities - HELD - The petitioner should not be saddled with the detention charges, as per the relevant notifications, which exempt such charges for goods detained by customs for verification of entries. The detention charges should not be levied on the petitioner, subject to the petitioner providing appropriate bond/security
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