Release of seized excise goods on security requires prompt decision by the authority and may be directed where delay is inordinate.

Seized excise goods may be directed to be released on furnishing security where the applicable rules permit such release, and the authority must deal with the request promptly. Here, the release application remained pending for an inordinate period after seizure by the Central Excise Department, and the HC found that the matter should have been considered without delay. On the facts, the Court directed release of the goods subject to the petitioner furnishing security to the satisfaction of the respondent authority.

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Issues: Whether the seized goods of the petitioner were liable to be released on furnishing security under the applicable excise rules.

Analysis: The goods had been seized by the Central Excise Department and the request for release had remained undisposed of for an inordinate period. The Court held that such an application ought to have been dealt with promptly and, on the facts, directed release of the goods on the petitioner furnishing security to the satisfaction of the respondent authority.

Conclusion: The petitioner was entitled to release of the seized goods on furnishing security, and the direction was issued in its favour.

Ratio Decidendi: Where seized goods are sought to be released on furnishing security under the excise rules, the authority must decide the request promptly and may be directed to release the goods on satisfactory security.

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