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

Seized imported goods were directed to be provisionally released at the admission stage on conditions designed to protect revenue. The court required payment of the quantified enhanced duty, furnishing of a bank guarantee, and preservation of transaction details if the goods were sold after release. It also preserved the customs department's power to continue adjudication under law and clarified that the adjudicating authority must decide the matter independently, without being influenced by the conditional release. The result was interim release of the consignment subject to safeguards.

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

Analysis: The writ petition concerned only a seizure memo and sought interim release of the imported consignment. The Court followed the course adopted in earlier similar matters and held that release could be ordered at the admission stage itself on terms safeguarding the revenue. It directed quantification of the enhanced duty, payment of the quantified amount, furnishing of a bank guarantee, and maintenance of transaction details if the goods were sold after release. It also clarified that the customs department could continue adjudication in accordance with law and that the adjudicating authority would decide the matter independently and without being influenced by the conditional release.

Conclusion: The seized goods were ordered to be provisionally released subject to the stipulated conditions, and the petitioner succeeded.

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