Customs central excise Law Videos - Provisional release of stranded consignments

These days major trouble being faced by importers at the ports nation wide is non release and illegal detention of goods without any rhyme or reason despite payment of full duty. Consequently the importers have to bear the escalating demur rage and detention charges.

To overcome this difficulty of the importers vide the Finance Act 2006 the parliament inserted section 110A to the Customs Act 1962, whereby the importer is entitled to release of the goods provisionally pending investigation and / or adjudication of his case. Thus it is now incumbent on the par of the Adjudicating Authority to provisionally release the consignment on terms and conditions deemed fit by it. Again these conditions can't be whimsical or arbitrary, they have to be reasonable and in sync with the provisions of law. Such conditions may include furnishing of a Bond, Bank Guarantee , Payment of certain percentage of differential duty etc.

Advocate Shikha Sapra can be consulted for further information at or by calling 09599-000-555.