Provisional release of confiscated imported goods granted on the same conditional terms as an earlier order.

Confiscated imported goods were held eligible for release on the same protective terms granted in an earlier Division Bench order in a similar matter. The Court noted that the petitioner relied on that prior order, which provided provisional release on enhanced duty, a bank guarantee, and other conditions, and the respondents did not dispute its applicability. Finding the present case on the same footing, the HC directed that the goods be dealt with in terms of the earlier conditional release order and allowed the writ petition, with no costs.

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Issues: Whether the confiscated imported goods were to be released on the same conditions as granted in the earlier Division Bench order in a similar matter.

Analysis: The petitioner relied on the earlier order of the Division Bench granting provisional release of similar goods on payment of enhanced duty, furnishing of bank guarantee, and other protective conditions, and the respondents did not dispute the applicability of that order. The Court found that the present case stood on the same footing and that similar relief ought to follow.

Conclusion: The writ petition was allowed and the goods were directed to be dealt with in terms of the earlier conditional release order, with no costs.

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