2026-VIL-1549-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Provisional release of seized goods under Section 110A when the goods are prohibited imports involving national security, Goods originating from prohibited jurisdiction - The appellant imported consignments of dry dates declaring origin as UAE but investigation conducted by DRI revealed goods originated from Pakistan and were mis-declared to circumvent prohibition imposed by DGFT Notification dated 02.05.2025 - Appellant applied for provisional release of seized goods claiming perishable nature and prolonged custody. Application was rejected by Commissioner of Customs on ground that goods were prima facie prohibited goods involving collusive and fraudulent nature of import transaction and national security dimensions - Whether goods that are prima facie prohibited goods seized in contravention of Section 111(d) and 111(m) read with DGFT Notification prohibiting import in interest of national security and public policy and found to involve fraudulent misdeclaration of origin can be provisionally released under Section 110A of the Customs Act pending adjudication - HELD - Section 110A empowers adjudicating authority during pendency of adjudication order to provisionally release seized goods subject to taking bond with sufficient security and conditions. However adjudicating authority has discretion to refuse provisional release based on circumstances of particular case - When imported goods are prima facie prohibited goods in contravention of applicable statutory provisions and international prohibitions and when investigation has revealed collusive and fraudulent nature of import transaction involving deliberate misdeclaration of country of origin to circumvent government restrictions imposed in interest of national security and strategic concerns, adjudicating authority is justified in refusing provisional release - Perishable nature of goods cannot override national security considerations and cannot be basis for provisional release when goods are absolutely prohibited for import except for specific government approval. Due process for adjudication as per Customs statute has been followed and decision to deny provisional release was validly passed by proper authority under Section 110A - The appeal for provisional release of seized goods is dismissed and order of Commissioner of Customs rejecting application for provisional release is upheld – The appeal is dismissed
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