Provisional release of seized imports allowed subject to duty payment, limited security, compliance conditions, and independent adjudication on merits.

Provisional release of seized imported goods pending adjudication was addressed by prescribing specific safeguards rather than deciding the merits of seizure. Release was directed subject to payment of the enhanced duty amount after Customs quantified it within one week, furnishing a bank guarantee for 10% of the total price, and maintaining customer and transaction details. The goods were to be released within four weeks on compliance with these conditions. The adjudicating authority's power to continue and decide the proceedings independently was expressly preserved, and the release arrangement was stated not to affect the merits of adjudication.

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Issues: Whether the seized imported goods were liable to be provisionally released pending adjudication, and on what conditions.

Analysis: The petition concerned only a seizure memo and a prayer for interim release of imported goods. The Court followed its earlier orders in similar matters and directed provisional release subject to deposit of the enhanced duty amount, quantification by Customs within one week, release within four weeks on payment, a bank guarantee equivalent to 10% of the total price, and maintenance of customer and transaction details. The Court preserved the adjudicating authority's to proceed independently and made it clear that the release order would not influence the merits of the adjudication.

Conclusion: The goods were directed to be provisionally released on the specified conditions, while the adjudication proceedings were left open to be decided in accordance with law.

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