Provisional release of imported goods was ordered on deposit, with directions for expeditious final assessment of Bills of Entry.

Import goods were directed to be provisionally released on the petitioner's compliance with a specified deposit, with the respondents required to issue the provisional release order within three days of payment. The Court also directed completion of the final assessment of the Bills of Entry after considering the petitioner's reply and evidence in the pending proceedings. The relief was limited to conditional provisional release and expeditious final assessment, without examination of the merits of the dispute.

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Issues: Whether the petitioner was entitled to provisional release of the imported goods on the conditions imposed and to a direction for final assessment of the Bills of Entry.

Analysis: The petition under Article 226 sought assessment of the Bill of Entry and release of the imported goods for home consumption. Without entering into the merits, the Court directed the petitioner to deposit a specified amount within five working days, upon which the respondents were required to pass a provisional release order within three days. The Court also directed the respondents to complete the final assessment on the Bills of Entry after receiving the petitioner's reply and evidence in the pending proceedings.

Conclusion: The petitioner obtained partial relief by securing provisional release of the goods on compliance with the directed deposit, together with a direction for expeditious final assessment.

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