Provisional release of goods granted on identical terms where earlier writ orders remained unmodified and complied with

Goods covered by the shipping bills were treated as indistinguishable from consignments in earlier writ proceedings, where provisional release had already been directed on specified conditions. Because those earlier directions had neither been stayed nor modified, and the Revenue had complied with them in identical matters, no basis was shown for differential treatment. The petitioners were therefore entitled to provisional release of the goods, subject to the same conditions imposed in the earlier orders.

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Issues: Whether the petitioners were entitled to provisional release of the goods on the same terms as granted in earlier identical matters.

Analysis: The goods covered by the shipping bills stood on the same footing as the consignments considered in the earlier writ proceedings. The earlier directions permitting provisional release on specified conditions had not been stayed, altered, or modified, and the Revenue had already complied with those directions in identical cases. In these circumstances, no distinction was shown to justify a different treatment of the present petitioners.

Conclusion: The petitioners were held entitled to provisional release of the goods subject to compliance with the conditions imposed in the earlier orders.

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