Provisional release of seized imported goods granted on conditions while adjudication proceedings remained open

Conditional provisional release of seized imported goods was directed where the writ challenged the seizure memo and sought release of the consignment. The Court followed earlier writ decisions on identical facts and ordered release on compliance with stipulated conditions, including payment of the enhanced duty and furnishing of a bank guarantee. The adjudicating officer's authority to continue proceedings was preserved, and the objections of the parties were left to be examined independently in accordance with law.

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Issues: Whether the petitioner was entitled to provisional release of the seized imported goods subject to conditions, while leaving the adjudication proceedings open.

Analysis: The writ petition challenged the seizure memo and sought release of the imported consignment. The Court noted that similar writ petitions involving identical facts had already been dealt with by granting conditional release of the seized goods. Following that approach, and while preserving the authority of the adjudicating officer to proceed in accordance with law and to consider the parties' objections, the Court directed provisional release of the goods on payment of the enhanced duty, furnishing of a bank guarantee, and compliance with the other stipulated conditions.

Conclusion: The petitioner was held entitled to provisional release of the seized goods on the conditions imposed, and the adjudication proceedings were left open to be decided independently in accordance with law.

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