Provisional release of imported goods must be reconsidered by customs on merits under the applicable regulations and cited precedents.

Provisional release of imported goods was addressed as a matter for customs reconsideration rather than final judicial determination. The Court declined to express any view on the merits, noted that the petitioner would submit a fresh representation, and directed the customs authorities to examine that request on merits and in accordance with law, with due regard to the cited decisions and Regulation 2 of the Customs (Provisional Duty Assessment) Regulations, 2011. The writ petition was disposed of with a direction to file the fresh representation within one week and for final orders to be passed within four weeks thereafter.

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Issues: Whether the petitioner was entitled to a writ of mandamus for provisional release of imported goods and whether the request should be considered by the customs authorities on merits in the light of the relevant statutory provisions and the Navshakti ruling.

Analysis: The relief was not finally adjudicated on merits. The Court recorded that the petitioner was willing to submit a fresh representation seeking provisional release, while the respondents stated that the earlier representation was directed towards final assessment. The Court declined to express any opinion on the merits and directed the respondents to consider the fresh representation on merits and in accordance with law, with due regard to the cited decisions and Regulation 2 of the Customs (Provisional Duty Assessment) Regulations, 2011.

Outcome: The writ petition was disposed of with a direction to the petitioner to submit a fresh representation within one week and for the respondents to pass final orders within four weeks thereafter.

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