Customs release conditions cannot override a criminal court's bond order for seized vehicle release.

The customs authority could impose release conditions under Section 110A of the Customs Act, 1962, but not in a way that frustrated a criminal court's prior direction for release of the seized vehicle on execution of a bond. A further requirement of a security deposit of at least 30% of the vehicle's value was therefore invalidated, and release on the bond amount was directed.

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Issues: Whether the customs authority could impose an additional security deposit condition for release of the seized vehicle when the criminal court had already directed release on execution of a bond.

Analysis: The application arose from seizure of a vehicle and the petitioner's request for its release. The criminal court had directed release on execution of a bond of Rs. 30,00,000 under Section 110A of the Customs Act, 1962. While the customs authority was competent to impose conditions for release under that provision, the condition requiring a security deposit of not less than 30% of the vehicle's value was found to frustrate the criminal court's order.

Conclusion: The additional security deposit condition was set aside, and the vehicle was directed to be released on execution of the bond of Rs. 30,00,000.

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