Provisional release of detained imported machinery ordered on payment of duty and bank guarantee, without prejudice to later proceedings.

Provisional release of detained imported xerox machinery was directed on specified conditions. The customs authority was required to intimate the additional customs duty payable, and on payment of that duty together with furnishing a bank guarantee for 10% of the total price of the imported goods, release had to follow within the stipulated time. The directions preserved the rights of both parties, as the payment and release were made without prejudice to any later proceedings.

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Issues: Whether the detained imported xerox machine should be released provisionally and, if so, on what terms.

Outcome: The writ petition was disposed of with directions to the customs authority to intimate the additional customs duty payable, upon payment of which and furnishing of a bank guarantee for 10% of the total price of the imported goods, the goods were to be released within the stipulated time. The provisional release and payment were made without prejudice to the rights of the parties in subsequent proceedings.

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