Conditional release of seized goods ordered on deposit of enhanced value and payment of duty, following earlier court guidance.

Seized goods were directed to be released on a conditional basis where the petitioner complied with the requirement of depositing 25% of the enhanced value and paying duty on that enhanced value. The court treated the dispute as covered by an earlier decision and the Division Bench direction in a connected matter, and granted relief on that footing. On compliance with those conditions, release of the goods would follow, while liberty was preserved to proceed further in accordance with law.

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Issues: Whether the petitioner was entitled to release of the seized goods on compliance with the conditions of depositing 25% of the enhanced value and paying duty on the enhanced value.

Analysis: The dispute was treated as covered by an earlier decision of the Court following the Division Bench direction in a connected matter. The relief was made conditional on the petitioner depositing 25% of the enhanced value and paying the applicable duty on the enhanced value, after which the goods were to be released, with liberty to proceed further in accordance with law.

Conclusion: The petitioner was granted conditional relief for release of the goods on deposit of 25% of the enhanced value and payment of duty on the enhanced value.

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