Provisional release of seized second-hand printing machines allowed subject to duty payment, bank guarantee, and pending adjudication.

Seized imported second-hand digital multifunction printing and copying machines were treated as comparable to earlier cases involving similar goods, and provisional release was directed because the Department gave no persuasive basis to distinguish them. The release was made conditional on intimation and payment of additional customs duty within the stipulated time and furnishing a bank guarantee for 10% of the total price of the goods. The direction was expressly without prejudice to the parties' rights and subject to the outcome of pending adjudication under the customs regime and the applicable foreign trade and registration framework.

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Issues: Whether the seized imported second-hand digital multifunction printing and copying machines were liable to be provisionally released, and on what conditions.

Analysis: The writ petition concerned seizure of imported used machinery and sought provisional release of the goods. The Court treated the present case as materially comparable to earlier proceedings involving similar imported second-hand goods and noted that the Department had no meaningful answer to the distinction sought to be drawn. On that basis, the Court found it appropriate to direct provisional release. The relief was made conditional upon intimation and payment of additional customs duty within the stipulated time and furnishing of a bank guarantee equivalent to 10% of the total price of the goods. The release was also made expressly without prejudice to the rights and contentions of the parties and subject to the outcome of the pending adjudication under the Customs regime and the applicable foreign trade and registration framework.

Conclusion: The goods were directed to be provisionally released in favour of the petitioner, subject to the specified payment and security conditions.

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