Custom: Even a partial prohibition will not prevent release of goods provisionally

Kunjal Synergies Private Limited Vs Principal Commissioner of Customs (Calcutta High Court)

Facts, in short, are that the petitioner has approached this Writ Court for release of the goods in question provisionally under Section 110A of the Customs Act, 1962 on the basis of the order of the Appellate Authority ordering for release of the goods in question provisionally.

Circular dated 16^th August, 2017 it specifically says that only prohibited and banned goods should not be released and restricted goods may be released provisionally subject to condition. In the instant case the goods in question is neither prohibited nor banned and is only restricted. So there is no bar in releasing the goods in question provisionally in view of the aforesaid circular.

The aforesaid circular dated 16^th August, 2017 upon which Mr. Maiti is relying in opposing the prayer for provisional release of the goods is not applicable in the instant case since that relates to prohibited and banned goods and furthermore that circular does not say anywhere that the same is in supersession of the earlier circular dated 3^rd March, 2004.

The Division Bench of this Court in the case of Texport Electronics Limited (supra) has held that even a partial prohibition will not prevent the release of the goods provisionally and there cannot be any bar in releasing the goods if not prohibited in terms of any circular.

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