Provisional release of seized imported goods can be granted with safeguards while preserving independent customs adjudication.

Imported goods under seizure may be provisionally released on safeguards where the dispute is confined to interim relief. The court followed its earlier approach and directed release subject to payment of enhanced duty, furnishing of a bank guarantee, and maintenance of transaction details. At the same time, the customs adjudication was left open, with the adjudicating authority required to decide independently and the importer entitled to participate in those proceedings. The release order was therefore conditioned to preserve the statutory adjudicatory process without influencing the merits of the customs dispute.

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Issues: Whether the seized imported goods were liable to be provisionally released to the petitioner, and whether such release should be subject to conditions preserving the customs authorities' adjudicatory powers.

Analysis: The petition concerned only the seizure memo and a request for interim release of imported multifunctional devices. The Court noted that identical matters had earlier been dealt with by the same Bench by permitting provisional release subject to payment of enhanced duty, furnishing of a bank guarantee, and maintenance of transaction details, while leaving the adjudication proceedings open. It further recorded that the adjudicating authority must be free to decide the matter independently and that the petitioner would be entitled to participate in those proceedings. In that factual setting, the Court held that the same conditional relief should follow in the present case.

Conclusion: The seized goods were directed to be provisionally released on payment of the enhanced duty, furnishing of a bank guarantee, and compliance with the stated conditions, while the customs adjudication was left to proceed in accordance with law and without influence from the release order.

Final Conclusion: The writ petition was allowed with conditional provisional release of the seized goods and with the adjudicatory proceedings preserved.

Ratio Decidendi: Where imported goods are under seizure and the dispute is confined to interim release, provisional release may be ordered on appropriate safeguards while leaving the customs adjudication open and uninfluenced.

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