Provisional release of imported goods set aside, with writ petition remanded for fresh adjudication on merits.

The dispute concerned the importability of the declared goods and the propriety of a writ order directing provisional release. As the department had not yet filed its affidavit-in-opposition and the writ petition had not been finally examined on the merits, the matter was held to require first-instance consideration by the writ court after exchange of pleadings and authorities. The provisional release order was set aside and the writ petition remanded to the learned Single Judge for hearing and decision on merits.

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Issues: Whether the writ court's order directing provisional release of the imported goods should be set aside and the writ petition remanded for adjudication on merits.

Analysis: The dispute concerned the importability of the declared goods and the correctness of the provisional release order. As the department had not yet filed its affidavit-in-opposition and the writ petition had not been finally examined on the legal issues, the matter required consideration in the first instance by the writ court after exchange of pleadings and compilation of authorities.

Conclusion: The order directing provisional release was set aside and the matter was remanded to the learned Single Judge for hearing and decision on merits.

Final Conclusion: The appellate interference restored the writ proceedings to the file of the learned Single Judge for fresh adjudication in accordance with law.

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