Provisional release of seized imported goods allowed on duty payment and bank guarantee, while customs adjudication proceeds independently.

Provisional release of seized imported goods may be ordered at the admission stage on conditions that protect customs adjudication, including payment of the quantified enhanced duty, furnishing of a bank guarantee, and release within the stipulated period. The court applied the same conditional approach previously adopted in similar matters, balancing the importer's request for interim release against the customs authority's power to proceed with adjudication in accordance with law. The adjudicating authority was expressly kept free to decide the matter independently and was not to be influenced by the release order.

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Issues: Whether the seized imported goods were liable to be provisionally released at the admission stage, subject to payment of enhanced duty, furnishing of bank guarantee, and without affecting the adjudication proceedings.

Analysis: The petition concerned only the seizure memo and a prayer for interim release of the imported consignment. Identical matters had earlier been entertained by the same Bench by granting provisional release on conditions, and the same course was followed here. The relief was structured to balance the importer's request for release with the Customs authority's power to continue adjudication in accordance with law. The order required quantification of the enhanced duty, payment thereof, release of the goods within the stipulated period, furnishing of a bank guarantee, and preservation of the petitioner's participation in adjudication. It was also made clear that the adjudicating authority would not be influenced by the conditional release order.

Conclusion: The seized goods were directed to be provisionally released on the specified conditions, and the writ petition was allowed.

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