Provisional release of seized imported goods allowed on customs conditions while adjudication continues independently.

Imported goods seized under a customs seizure memo were directed to be provisionally released on conditions, while preserving the Customs authorities' right to continue adjudication under law. The release was made conditional on payment of the enhanced duty amount, prompt quantification by Customs, furnishing of a bank guarantee for 10% of the total value of the goods, and maintenance of transaction details if the goods were sold after release. The Court clarified that the adjudication proceedings would proceed independently and would not be by the interim release arrangement.

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Issues: Whether the seized imported goods were liable to be provisionally released on conditions while preserving the customs authorities' right to continue adjudication.

Analysis: The petition concerned a seizure memo and sought interim release of imported goods. The Court followed its earlier orders in similar matters and held that provisional release could be granted subject to payment of the enhanced duty amount, prompt quantification by Customs, furnishing of a bank guarantee of 10% of the total value of the goods, and maintenance of transaction details if the goods were sold after release. The Court also clarified that the customs adjudication proceedings would continue in accordance with law and would not be influenced by the release order.

Conclusion: Provisional release of the goods was ordered on specified conditions, and the writ petition was allowed.

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