Conditional interim clearance of imported goods granted pending appeal, subject to full duty payment, part payment, and bank guarantee.

Imported goods could be cleared pending the Tribunal appeal only on strict conditions: the appellants had to pay duty in full at the bill of entry rate without claiming exemption, pay part of the sums ordered by the Additional Collector, and furnish a bank guarantee for the balance. The arrangement was expressly interim and without prejudice to either side's rights and contentions, and it did not affect the pending appeal. No final determination on the merits was made.

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Issues: Interim permission to clear imported goods pending disposal of the appeal before the Tribunal, subject to payment and security.

Analysis: The order records that the appellants had already filed an appeal before the Tribunal and that the clearance of goods could be permitted pending that appeal. The relief granted required payment of full duty at the bill of entry rate without claiming exemption, payment of part of the amounts ordered by the Additional Collector, and furnishing of bank guarantee for the balance. The directions were expressly stated to be without prejudice to the rights and contentions of both sides and without affecting the appeal.

Outcome: No final adjudication on the merits was made. The appellants were granted conditional interim relief to clear the goods, subject to payment and bank guarantee, while the appeal before the Tribunal remained pending.

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