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

Provisional release of seized imported goods was permitted on conditions, rather than treated as barred by the seizure memo. The Court applied its earlier approach in similar matters and required payment of the enhanced duty amount, timely quantification by Customs, a bank guarantee equal to 10% of the goods' value, and preservation of transaction details if the goods were sold after release. The conditional release did not curtail the customs authorities' independent power to complete adjudication, and the adjudication was directed to proceed unaffected by the interim release.

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

Analysis: The writ petition concerned only the seizure memo and a request for interim release of imported multifunctional devices. The Court followed its earlier orders in identical matters and held that provisional release could be granted subject to payment of the enhanced duty amount, timely quantification by Customs, furnishing of a bank guarantee equal to 10% of the value of the goods, and maintenance of transaction details if the goods were sold after release. The order also preserved the adjudicating authority's power to proceed independently in accordance with law and directed that the adjudication be unaffected by the conditional release.

Conclusion: The seizure was not sustained as an absolute bar to release, and provisional release of the goods was ordered on the stated conditions, in favour of the petitioner.

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