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Issues: Whether the writ petition challenging the seizure order and seeking provisional release of the detained goods should be entertained when the petitioner had already invoked the statutory remedy under Section 110A of the Customs Act, 1962.
Analysis: The goods had been detained for a substantial period before the seizure order was passed, and the application for provisional release had remained pending for more than ten days. The goods were described as perishable and bearing an expiry date. In these circumstances, the statutory remedy for provisional release was treated as efficacious and already availed. The Court therefore declined to enter upon the merits of the seizure challenge at this stage and directed the authority to decide the pending application by a reasoned order within a fixed time.
Outcome: The writ petition was disposed of with a direction to decide the provisional release application expeditiously.