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Issues: Whether the petitioner was entitled to provisional release of the seized imported goods, and whether the customs adjudication could proceed independently without being influenced by the order of release.
Analysis: The imported consignment had been seized at the stage of the seizure memo and the relief sought was only provisional release. The Court followed its earlier approach in identical matters and held that release could be granted on conditions safeguarding revenue interests. It directed the customs authorities to quantify the enhanced duty forthwith, required deposit of that amount, and also insisted on a bank guarantee for 10% of the value of the goods. The Court further clarified that the provisional release order would not impede adjudication proceedings and that the adjudicating authority must decide the matter independently on the objections and contentions of both sides.
Conclusion: Provisional release of the seized goods was allowed subject to the stipulated conditions, and the customs adjudication was left open to be decided in accordance with law.
Final Conclusion: The writ petition succeeded with conditional provisional release of the imported goods, while preserving the customs authorities' power to complete adjudication uninfluenced by the release order.
Ratio Decidendi: In matters of seizure of imported goods, provisional release may be ordered on terms that secure the revenue, including deposit of enhanced duty and a bank guarantee, without fettering independent adjudication by customs authorities.
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