Interim protection for provisional release of imported goods extended only on compliance with earlier conditional safeguards.

Interim protection for provisional release of imported goods was considered on the same terms as in connected writ petitions. The protective regime was extended subject to compliance with the earlier common order, including payment of enhanced duty, furnishing of a bank guarantee, and adherence to the directions on quantification and release of goods. The relief was therefore made conditional on satisfaction of those prior requirements, so the petitioner could obtain provisional release only if the stipulated safeguards were met.

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Issues: Whether interim protection for provisional release of the imported goods should be granted subject to the conditions earlier imposed in the connected matters.

Analysis: The relief was considered in the light of the protection already granted in similar writ petitions and the conditions imposed therein, including payment of enhanced duty, furnishing of a bank guarantee, and compliance with the directions relating to quantification and release of goods. The order proceeded on the basis that the same protective regime would govern the present matter if the stated conditions were satisfied.

Conclusion: Interim protection was granted in favour of the petitioner subject to fulfillment of the conditions set out in the earlier common order.

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