2026-VIL-1255-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Reasonableness of Conditions for Provisional Release of Imported Goods – Appellant-importer filed applications for provisional release of seized imported sugar under suspicion of mis-declaration as beet sugar instead of cane sugar. The Commissioner imposed conditions for provisional release requiring furnishing of bank guarantee covering future liabilities towards duty, penalty and fine - Whether conditions imposed for provisional release were fair, reasonable and justified when no conclusive test report confirmed mis-declaration and investigating agency had not come to definitive conclusion - HELD - Conditions for provisional release should not tantamount to virtual denial and should not be so impracticable and harsh as to kill importer's business. While adjudicating authority is well within right to impose conditions, such conditions must be reasonable and proportionate. Where goods are not per se prohibited, importer is regular operator, investigating agency has not come to definitive conclusion by way of test report, and no conclusive evidence of mis-declaration exists, putting stringent conditions is not fair and justified. Courts and Tribunals have been consistently holding that bank guarantee or security to extent of thirty percent of differential duty would suffice. Appellant-importer had already deposited substantial amount which being more than thirty percent of differential duty should suffice – The bank guarantee requirement set aside, bond as per original order to be furnished, goods to be provisionally released within one week – The appeal is partly allowed
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