Provisional assessment and release of imported goods follow where the dispute is already covered by earlier directions.

Imported goods were held to be entitled to provisional assessment and release on production of the relevant documents, because the dispute was already covered by an earlier Division Bench decision. The court directed the authorities to assess provisional duty, release the consignments within the stipulated time, allow conditions consistent with the earlier judgment and clarification, and complete final assessment in the manner previously directed. The operative effect was that provisional release was permitted subject to compliance with the earlier framework for final assessment.

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Issues: Whether the imported goods were liable to be provisionally assessed and released on production of documents, with final assessment to follow in terms of the earlier Division Bench directions.

Analysis: The dispute raised was the same as one already decided by a Division Bench. The relief sought was for provisional assessment of duty and release of the imported consignments. Since the issue stood covered by the earlier decision, the writ petition was disposed of by directing the respondents to assess provisional duty on production of the relevant documents, release the goods within the stipulated time, permit imposition of conditions similar to those indicated in the earlier judgment and clarification, and complete final assessment in the manner already directed.

Conclusion: The petitioner was entitled to provisional assessment and release of the consignments, with final assessment to be completed in accordance with the earlier Division Bench directions.

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