Provisional release cannot survive a later confiscation order for the same currency under customs law.

A writ petition seeking release of seized currency was held not maintainable after the competent authority had passed a final confiscation order for the same currency as sale proceeds of smuggled goods under Section 121 of the Customs Act, 1962. The earlier provisional release order, though once in the petitioner's favour, had already been set aside by the Tribunal and could not be enforced once final adjudication had intervened. The petitioner also failed to disclose the later confiscation order while seeking relief. The operative principle is that a direction for provisional release cannot survive a subsequent final confiscation order in respect of the same goods or currency.

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Issues: Whether the writ petition seeking release of seized currency could be maintained after the competent authority had passed a final order of confiscation of the same currency.

Analysis: The provisional release order in favour of the petitioner had earlier been set aside by the Tribunal, but before actual release could take place, the competent authority passed a final order confiscating the currency as sale proceeds of smuggled goods under Section 121 of the Customs Act, 1962. Once a final adjudication order had been made, the earlier direction for provisional release could no longer be implemented. The petitioner had also not disclosed the subsequent confiscation order when seeking relief in the writ petition.

Conclusion: The prayer for provisional release was not maintainable and the writ petition failed.

Final Conclusion: The challenge to non-compliance with the earlier provisional-release order was rendered ineffective by the later confiscation order, and the petitioner was not entitled to the relief sought.

Ratio Decidendi: A direction for provisional release cannot be enforced once a subsequent final confiscation order has been passed in respect of the same goods or currency.

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