Provisional release of seized imported goods cannot be denied solely for want of a formal application when safeguards protect revenue.

Provisional release of seized imported goods cannot be refused merely because no formal application has been filed, where the circumstances justify release and lawful safeguards can protect revenue. The Court held that the power to order provisional release is intended to prevent unnecessary loss to the importer during pendency of adjudication, and that revenue interests are preserved by imposing appropriate conditions rather than by withholding relief altogether. Because the detention was only provisional and release conditions were otherwise satisfied, the authority was required to consider and pass a provisional release order forthwith; inaction on the ground of absence of an application was unjustified.

---

---

Issues: Whether the respondents were justified in withholding provisional release of seized goods on the ground that the petitioner had not moved an application, and whether provisional release ought to be directed pending adjudication.

Analysis: The dispute concerned seizure of imported goods on an allegation of misdeclaration and the resulting detention charges. The Court held that the power to order provisional release exists to prevent unnecessary loss to the importer where a case for such release is made out, and that safeguarding revenue is not defeated by granting such release on appropriate conditions. It further held that there was no legal bar to passing a provisional release order merely because no formal application had been filed, since the power is coupled with a duty to act when circumstances justify release.

Conclusion: The respondents were bound to consider and pass an order of provisional release forthwith on lawful conditions, and their inaction was unjustified.

Final Conclusion: The petition succeeded, and the goods were directed to be provisionally released on conditions protecting the revenue.

Ratio Decidendi: Where detention of goods is only provisional and the conditions for release are otherwise satisfied, the authority must act to order provisional release on lawful safeguards and cannot refuse relief solely for want of a formal application.

---