Conditional release of detained goods granted at revisional notice stage, while jurisdictional objections were left open.

At the stage of a revisional notice, the High Court granted only limited interim relief by ordering release of detained goods on further deposit and an affidavit undertaking to comply with the final revisional order. It declined to decide the petitioner's jurisdictional objections or the merits of the revision, leaving those contentions open before the revisional authority. The challenge to the notice was therefore not finally adjudicated, and the relief was confined to conditional release pending completion of the revisional proceedings.

---

---

Issues: Whether, at the stage of a notice initiating revision, the goods could be directed to be released on payment of a further amount and execution of an undertaking while the revisional proceedings remained pending.

Analysis: The petition was directed against a notice issued in revision and no final revisional order had yet been passed. The Court declined to examine the merits of the jurisdictional objections at that stage and left those contentions open to be raised before the revisional authority. Since the dispute had reached the stage of revisional notice and the petitioner sought release of the detained goods, the Court considered it appropriate to grant limited relief by directing release on deposit of a specified amount in addition to the amount already deposited, coupled with an affidavit undertaking to abide by the final revisional order.

Conclusion: The petitioner obtained limited relief in the form of conditional release of goods, while the challenge to the revisional notice itself was not finally adjudicated and all other contentions were left open before the revisional authority.

---