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Issues: Whether the seized goods were liable to be provisionally released on furnishing a bank guarantee pending adjudication and sample testing.
Analysis: The petition challenged refusal to release the goods provisionally. The dispute was confined to interim release, as the show cause notice on confiscation and adjudication was already pending and the sample testing result from CRCL was awaited. Without entering into the merits of whether the imported material constituted hazardous waste, the Court accepted the petitioners' willingness to furnish bank guarantee towards the secured amount and directed release of the seized goods.
Conclusion: The seized goods were ordered to be released provisionally on furnishing the bank guarantee, subject to the adjudication proceedings and the sample testing outcome.