2026-VIL-888-MAD-CU
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CUSTOMS High Court Cases

Customs - Provisional release of imported goods - Discretionary power of competent authority under Section 110A of Customs Act, 1962 - Rejection of application for provisional release on ground that goods appeared to be misdeclared and investigation was pending - the petitioner’s request for provisional release was considered with reference to CBIC Circular No.35/2017-Customs dated 16.08.2017 - Whether provisional release can be denied merely on ground of pendency of investigation and alleged misdeclaration when Section 110A provides for provisional release - HELD - Executive instructions may supplement statute but cannot override or replace statutory provision. CBIC Circular cannot take away right of provisional release provided under Section 110A. Provisional release has to be considered under Section 110A while ensuring interest of revenue is protected. Pendency of investigation, by itself, cannot be ground to deny provisional release when statute specifically provides for such release. Questions of classification of goods, misdeclaration, violation of import policy, and differential customs duty can be decided in adjudication proceedings; such pendency does not justify continued detention. Interest of revenue can be adequately protected by imposing appropriate conditions for provisional release such as payment of differential duty and personal bond. Impugned order rejecting provisional release is set aside. Competent authority directed to release subject goods provisionally on listed conditions - The writ petition is allowed
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