2025-VIL-471-CHG-CU
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CUSTOMS High Court Cases

Customs - Provisional release of goods, Section 110A of Customs Act 1962, Non-compliance with BIS standards - Import of LED lighting chains/luminaries from China. DRI found that the imported goods were undervalued and did not comply with the mandatory BIS standards under IS:10322 (Part 5/Section 7):2017. Accordingly, the goods were seized under the Customs Act, 1962. The petitioner filed for provisional release of the goods under Section 110A of the Customs Act, 1962 - Whether the seized goods can be provisionally released to the petitioner under Section 110A of the Customs Act, 1962 – HELD - Under the Foreign Trade Policy 2015-2020, the import of all electronic and IT goods notified under the Electronics and IT Goods (Requirement of Compulsory Registration) Order, 2012 was prohibited unless they were registered with the Bureau of Indian Standards (BIS) and complied with the BIS labelling requirements. Import of unregistered/non-compliant notified products was prohibited - the samples of the imported goods were found to be non-compliant with the BIS standards, as per the reports of the BIS - The Section 110A of the Customs Act, 1962, allows the adjudicating authority to provisionally release the seized goods to the owner on furnishing a bond and security as deemed fit by the authority - the petitioner had earlier requested for provisional release of the goods by furnishing bank guarantees, but the same was not considered by the respondents - Applying the principles laid down by the Supreme Court in the Delhi Photocopies case, the seized goods can be provisionally released to the petitioner subject to certain conditions - the respondents are directed to provisionally release the seized goods to the petitioner, subject to the certain conditions – The writ petition is allowed
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