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Issues: Whether the petitioner is entitled to provisional release of the seized imported Multi-Functional Devices pending adjudication, and on what conditions such release should be allowed.
Analysis: The petition seeks interim relief limited to provisional release of the seized consignment pending adjudication. Prior decisions of the bench in materially identical petitions permitted conditional release on payment/deposit of enhanced duty quantified by Customs within a specified time, subject to provision of security and without affecting the adjudication proceedings. The same framework of conditions—quantification of enhanced duty within one week, payment and release within four weeks of payment, provision of a bank guarantee of 10 percent of the total price, maintenance of transaction records if goods are sold, and objective consideration of any application for waiver of demurrage—addresses both the revenue interest and the petitioner’s interest in accessing goods pending final adjudication. The adjudicating authority is to proceed independently on merits and is not to be influenced by the conditional release; the petitioner remains entitled to participate in adjudication.
Conclusion: Provisional release granted in favour of the petitioner on the stated conditions (payment/deposit of quantified enhanced duty, quantification by Customs within one week, release within four weeks of payment, bank guarantee of 10 percent, record-keeping of subsequent sales, and objective consideration of any demurrage waiver application).
Ratio Decidendi: Where seizure precedes adjudication and identical interim relief has been permitted, a court may order provisional release of seized goods subject to quantified payment of enhanced duty, appropriate security by bank guarantee, and conditions preserving the adjudicating authority's independent determination on merits.
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