Pre-deposit conditions for releasing detained goods: partial cash deposit plus bank guarantee allowed; earlier direction modified on appeal

The dominant issue was whether the HC's direction on pre-deposit as a condition for release of detained goods was excessive and required modification. The SC held that, consistent with a prior HC approach permitting partial cash deposit with security for the balance, the condition should be recalibrated to balance revenue protection and release of goods. It modified the direction by permitting security for the outstanding amount through a bank guarantee along with a personal/surety bond, after acknowledging the appellant's cash deposit, and directed furnishing of the bank guarantee within one week; the appeal was allowed to that extent.

---

---

Issues involved: Modification of direction in a legal order regarding payment terms for release of goods.

Summary:
The Supreme Court granted leave to the appellant as the respondent did not appear despite being served notice for the third time. The appellant's counsel highlighted a previous order from the High Court directing payment terms for release of goods, suggesting a similar order in this case. The Court agreed with the appellant's submission and modified the direction. The appellant was directed to pay Rs. 4,00,000/- in cash and provide a Bank Guarantee for the remaining outstanding amount of Rs. 19,42,692/-. Upon compliance, the appellant was given liberty to seek further remedies before the High Court. Pending applications were disposed of.

---