Conditional release of detained goods after appellate reassessment, with part payment and bank guarantee required pending further proceedings

After the appellate order set aside the original assessment and directed reassessment under the accepted classification, release of the detained goods was considered on a conditional basis. The Court balanced the earlier appellate finding with interim safeguards and directed release subject to payment of 20% of the differential amount and furnishing a bank guarantee for the balance. The request for detention and demurrage relief was considered in light of the appellate outcome and the applicable cargo-handling framework.

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Issues: Whether, after a favourable appellate order setting aside the original assessment, the goods should be released with a direction to issue detention certificate and whether the petitioner could be required to make part payment and furnish bank guarantee pending further proceedings.

Analysis: The appellate order had already set aside the assessment and directed reassessment of the goods under the accepted classification. In that backdrop, the Court directed the respondents to consider release of the goods, but balanced the equities by requiring the petitioner to pay 20% of the differential amount and furnish bank guarantee for the balance. The request for detention and demurrage relief was noted in the context of the earlier appellate finding and the applicable cargo-handling regulations.

Conclusion: The petitioner obtained only a conditional relief for release of the goods, subject to payment of 20% of the differential amount and furnishing bank guarantee for the remaining amount.

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