2026-VIL-45-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Section 110(1) of Customs Act, 1962 – Import of restricted item – Withholding of provisional release of goods – Appellants have imported consignments of Used Highly Specialized Equipment (HSE) Digital Multifunction Print & Copying Machine and filed Bills of Entry for clearance of same – Officers seized consignments under Section 110(1) of the Act on premise that import of subject goods is restricted and goods were liable for confiscation – Due to fact that completion of proceedings would require a lot of time and to save demurrage, Appellants requested for provisional release of goods against bond and bank guarantee – Principal Commissioner withheld provisional release of 63 pieces of imported HSEs in subject consignments – Whether Appellants are entitled to order of provisional release of 63 pieces of HSEs in question – HELD – Admittedly, goods imported by Appellants is a restricted item. Earlier, a consignment of similar goods had been seized by Kolkata Customs authorities. Importer had moved a Writ Petition before Calcutta High Court and litigation went to Supreme Court. Finally, in terms of order passed by Supreme Court, seized goods were provisionally released against bond and bank guarantee. Undisputedly, Appellants have already furnished Provisional Duty Bond and Bank Guarantee by taking into account the assessable value of whole consignment. As Appellants have already executed the Bond and Bank Guarantee as required for whole consignment, there is no valid reason for not releasing 63 pieces of HSEs in question. 63 pieces of HSEs imported by Appellants should be provisionally released, subject to fulfilment of conditions as mentioned in order passed by Calcutta High Court, which has been affirmed by Supreme Court – Appeal disposed of
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