Provisional release of seized imported goods may be ordered pending adjudication where confiscation is not yet conclusively shown.

Provisional release of seized imported goods under Section 110A of the Customs Act, 1962 may be directed pending adjudication where the goods are not shown at the provisional stage to be conclusively prohibited or otherwise liable to confiscation. The hazardous-waste rules did not create a bar to release on the materials then available, and the importer's claim could not be finally rejected before adjudication. The customs authorities, however, retain power to impose conditions for release and to alter the position in final adjudication. On that basis, provisional release was directed subject to departmental conditions and final determination.

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Issues: Whether the petitioner was entitled to provisional release of the seized imported goods under Section 110A of the Customs Act, 1962.

Analysis: The petition was disposed of by following an earlier binding order on the same issue. The incorporated reasoning proceeded on the basis that provisional release under Section 110A of the Customs Act, 1962 can be granted pending adjudication, that the governing hazardous-waste rules do not create a bar to provisional release at that stage, and that the importer's claim could not be conclusively rejected on the materials then available. The earlier order also recognised that the customs authorities retain the power to reverse provisional release in final adjudication.

Conclusion: The petitioner was entitled to provisional release of the goods, subject to conditions to be imposed by the customs department and subject to final adjudication.

Ratio Decidendi: Where imported goods are not shown at the provisional stage to be conclusively prohibited or otherwise liable to confiscation, provisional release under Section 110A of the Customs Act, 1962 may be directed, leaving the final determination to adjudication.

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