2025-VIL-1389-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Section 110A of Customs Act, 1962 – Provisional release of imported goods – Imposition of conditions – Appellant imported Tarpaulin fabrics from China – DRI officers received specific information that multiple type of fabrics are imported in guise of Tarpaulin by Appellant – Officers seized imported goods under reasonable belief that goods were mis-declared – At request of Appellant, Commissioner agreed to allow provisional release of goods subject to fulfillment of certain conditions – Whether conditions imposed by Commissioner for provisional release of imported goods are justified or not – HELD – Appellant has pleaded that they are aggrieved by onerous conditions imposed, as it will cripple their business, because there is demand of imported goods. Section 110A of the Act requires Adjudicating Authority to impose conditions for release of goods and taking bond in proper form with security and conditions as Adjudicating Authority may require. Condition of submission of bond equivalent to value of imported goods is justified – Second condition requires submission of bank guarantee with direction to bank to keep bank guarantee alive. Obviously, this is an onerous condition, as quantum of bank guarantee includes differential duty + 10% of such differential duty as fine and penalty for provisional release of goods. Duty figures as have been arrived at by Commissioner can only be worked out, if department’s case is taken to be already proved on classification as well as on valuation. Furnishing of bank guarantee of 10% of value of goods sought for re-export shall be considered sufficient, as there will be no duty involved. Second condition is accordingly modified – Appeal partly allowed
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