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TMI BlogDetention and Release/Storage of Imported/Export GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... cs Control Bureau and Directorate of Enforcement and even other agencies, like the Central Bureau of Investigation. Once order for detention of goods is served to the owner of the goods, he cannot remove, part with, or otherwise deal with the goods except with the prior permission of the proper officer of the Customs. During investigation and subsequent adjudication proceedings, if the contravention of provisions of the Customs Act, 1962 and other allied laws is established, action is taken against the importers/offending goods as provided in the law. In other cases, the charges are dropped at initial stages or at the appeal stage. 1.2 In respect of goods detained at the port/airport/ICD/CFS/LCS etc, the custodians of goods demand their d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to assessment etc. the stress is on expeditious assessment/investigations. Further, unless the goods are prohibited or involved in serious fraud even if there is a dispute in assessment etc., provisional release option be given to the importers. 2.2 The following guidelines are to be followed by importers and Customs Officers to keep a check on unnecessary detention of goods and ensure speedy Customs clearance: (a) Import/export goods are not to be detained unless prohibited as per the FTP and/ or under other allied laws. Goods are not to be detained on simple valuation or classification disputes. (b) If it becomes necessary to detain the goods for investigation of any serious suspected fraud etc., the importer/expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rests of the revenue. (d) In the case of containerized cargo, wherever the parties are not in a position to execute bond and bank guarantee for taking provisional release or the Department is of the view that clearance cannot be allowed, the goods may be de-stuffed after giving notice to all concerned and stored in port s godowns and warehouses to avoid container detention charges. 2.3 In order to ensure expeditious clearance of export cargo it is provided that: (a) In case the export goods are found to be mis-declared in terms of quantity, value and description and are seized for being liable to confiscation under the Customs Act, 1962, the same may be ordered to be released provisionally on execution of a Bond of an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afeguard the interest of the genuine exporters as well as the revenue 2.4 Wherever in adjudication proceedings, the parties have been allowed to clear the goods on payment of redemption fine and penalty and parties, instead of clearing the goods on payment of fine and penalty, prefer an appeal, they will have to pay demurrage/ detention charges, etc. even if they succeed in appeal, as the liability has arisen due to their filing appeal and not clearing the goods for which option was available. 2.5 The Departmental officers will be held accountable for cases where detention of goods have been ordered on insufficient and weak grounds resulting in unconditional release of detained goods in adjudication stage itself, where importers have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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