Provisional release of imported goods must be considered by customs after DRI investigation, with a time-bound decision required.

Imported goods under investigation were not ordered to be released outright, but the customs authorities were required to take note of the Directorate of Revenue Intelligence report and consider the importer's application for provisional release. The Court did not decide the merits of the alleged misdeclaration or contravention; it directed the authorities to pass an appropriate order on provisional release within two weeks.

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Issues: Whether the petitioner was entitled to a writ directing release of the imported goods, or at least consideration of the application for provisional release.

Analysis: The goods were under investigation by the Directorate of Revenue Intelligence, which had forwarded its report to the customs authorities. In that situation, the Court did not adjudicate the merits of the alleged misdeclaration or contravention, but required the authorities to take note of the report and consider the petitioner's application for provisional release. A time-bound direction was issued for passing appropriate orders.

Conclusion: The writ petition was disposed of with a direction to consider and decide the application for provisional release within two weeks.

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