Provisional release of seized excisable goods on bond and security pending adjudication was permitted to preserve availability.

Seized excisable truck and goods may be provisionally released pending adjudication where the goods must remain available for inspection and determination, provided the owner executes a proper bond and furnishes security as required by the Collector. The Court accepted that adjudication would proceed locally and ensured the seized goods were not removed elsewhere, while directing expeditious compliance. The practical effect was provisional release on bond and security, with the writ otherwise disposed of.

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Issues: Whether the seized truck and goods were liable to be released pending adjudication, and on what conditions such release could be ordered.

Analysis: The goods had been seized by the Central excise authorities, and the petitioner sought release on payment of duty. The respondents stated that adjudication would take place at Allahabad and that the seized goods would not be sent to Calcutta. In these circumstances, the Court directed that the truck and goods may be released on the petitioner executing a proper bond and furnishing such security as the Collector may require, with an expectation of expeditious compliance.

Conclusion: The seized truck and goods were directed to be released on bond and security pending adjudication.

Final Conclusion: The petition succeeded only to the extent of securing provisional release of the seized truck and goods, while the writ petition itself was otherwise disposed of.

Ratio Decidendi: Where seized excisable goods are to remain available for adjudication, the Court may direct provisional release on execution of bond and furnishing of security.

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