Provisional release of detained goods should ordinarily follow prescribed customs conditions for bond and bank guarantee.

Detained imported copper concentrate, not shown to fall within an exceptional hazardous category, was directed to be released for further processing and disposal. The tribunal had found the detention erroneous and treated the goods as copper concentrate, while the customs framework indicated that provisional release should ordinarily be permitted on furnishing a bond and adequate bank guarantee, with warehousing under Section 49 of the Customs Act, 1962 available in appropriate cases. The respondents' undertaking to comply with clearance requirements supported release. The customs authorities were therefore required to facilitate provisional release in accordance with the applicable procedure.

---

---

Issues: Whether the seized copper concentrate was liable to be released to the importer for further processing and disposal.

Analysis: The goods had been detained on the premise that they were hazardous, but the Tribunal had already held that such detention was erroneous and that the goods could be treated as copper concentrate. The relevant customs guidelines provided that provisional clearance should normally be allowed in pending dispute cases on furnishing a bond and adequate bank guarantee, with storage in warehouses under Section 49 of the Customs Act, 1962 as an alternative in appropriate cases. The respondents also undertook to comply with the applicable requirements for clearance and release.

Conclusion: The goods were directed to be released to the respondents, subject to compliance with the provisions governing provisional release.

Final Conclusion: The application was allowed and the customs authorities were required to facilitate release of the goods in accordance with the applicable customs procedure.

Ratio Decidendi: Where detained goods are not shown to fall within an exceptional category, provisional release should ordinarily be granted on compliance with the prescribed conditions.

---