2024 (12) TMI 237 - SCH - Customs

Goods Temporarily Released, Await Final Decision; Legal Issues Deferred for Future Review.

The Supreme Court mandated the provisional release of goods, pending final adjudication by the relevant Department under the Act. The Special Leave ... Seeking provisional release of the goods subject to such terms and conditions as imposed by the Single Judge - HELD THAT:- We had already passed an interim order directing provisional release of the goods subject to such terms and conditions as imposed by the Single Judge. The interim order in M/S. ATUL AUTOMATION PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (PORT) & ORS. [2024 (12) TMI 180 - SC ORDER] should be made absolute and is ordered accordingly. However, it is made clear that the release of goods shall be subject to final orders to be passed by the Department concerned in the adjudication proceedings under provisions of the Act. The Special Leave Petition is disposed of. The Supreme Court ordered the provisional release of goods subject to final orders by the Department concerned in adjudication proceedings under the Act. The Special Leave Petition and pending applications were disposed of, with delay condoned. The High Court's order directing provisional release of goods was not interfered with, but subject to final orders by the Department. The questions of law raised were kept open for consideration in an appropriate case.