Provisional release of seized imported goods was ordered subject to duty payment, bank guarantee, and customs adjudication safeguards.

Provisional release of a seized imported consignment pending customs adjudication was allowed on conditions, as the writ concerned only interim release from a seizure memo. The Court directed release subject to payment of the enhanced duty amount, furnishing a bank guarantee equal to 10 percent of the total price of the goods, and compliance with the quantification to be made by Customs. It also preserved the adjudicatory process by clarifying that the customs department could continue proceedings in accordance with law and that the adjudicating authority must decide independently without being influenced by the release order.

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Issues: Whether the seized imported consignment was liable to be released provisionally on conditions, pending adjudication by the customs authorities.

Analysis: The writ petition concerned only a seizure memo and sought interim release of the imported goods. The Court followed its earlier orders in similar matters and held that provisional release could be directed on conditions, including payment of the enhanced duty amount, furnishing of a bank guarantee equal to 10 percent of the total price of the goods, and compliance with the quantification to be made by the Customs authorities. The Court also protected the adjudicatory process by clarifying that the customs department could proceed further in accordance with law and that the adjudicating authority would decide the matter independently without being influenced by the conditional release order.

Conclusion: The goods were directed to be provisionally released on the stipulated conditions, and the petition was allowed.

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