Provisional release of restricted imported machinery can be allowed pending adjudication if duty is paid and revenue is secured by bond.

Second-hand digital multifunction print and copying machines imported without authorisation were treated as restricted goods under the amended import policy, making authorisation necessary for lawful import. Even so, provisional release pending adjudication was upheld because the goods were already under Customs Act proceedings, a show cause notice had been issued, and revenue could be secured by payment of duty and furnishing a bond. The Court noted divergent treatment by customs formations, but that inconsistency did not warrant interference with the release order. Provisional release therefore remained subject to duty payment, bond execution, and the outcome of confiscation and penalty adjudication.

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Issues: Whether second hand digital multifunction print and copying machines imported without authorisation could be provisionally released on payment of customs duty and furnishing of bond pending adjudication.

Analysis: The import policy amendment made such goods restricted and importable only against authorisation. The Court nevertheless found no infirmity in the direction for provisional release because the goods were liable to be adjudicated under the Customs Act, the show cause notice had already been issued, and the importer could be required to secure the revenue by furnishing a bond and paying duty. The Court also noted that inconsistent practices across customs formations had led to divergent treatment, but that did not justify interference with the order under challenge.

Conclusion: Provisional release subject to payment of duty, furnishing of bond, and final adjudication was upheld, and the appeal was dismissed.

Ratio Decidendi: Restricted imported goods may be provisionally released pending adjudication when revenue is secured by duty payment and bond, even if import was without authorisation, subject to the outcome of confiscation and penalty proceedings.

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