Provisional release of seized imported goods requires fresh customs reconsideration after hearing and a reasoned order.

Provisional release of seized imported goods under the Customs Act required fresh consideration because the rejection was made before the Supreme Court's later guidance on release on appropriate terms. The customs authority's decision was therefore set aside, and the request had to be reconsidered by the competent authority after giving the petitioner a hearing and passing a reasoned order.

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Issues: Whether the rejection of the petitioner's request for provisional release of seized imported goods was sustainable and whether the matter required reconsideration by the customs authority after hearing the petitioner.

Analysis: The writ petition challenged the rejection of provisional release of imported goods that had been seized under the Customs Act. The impugned rejection preceded the Supreme Court's subsequent order in a similar matter concerning release of goods on appropriate terms. In these circumstances, the customs authority's order was not left undisturbed. Since the request for provisional release required a fresh decision in the light of the governing legal position, the matter had to be reconsidered by the competent authority after affording an opportunity of hearing and by passing a reasoned order.

Conclusion: The rejection order was set aside and the matter was remitted for fresh consideration in accordance with law after hearing the petitioner.

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