Provisional release of imported multifunctional devices requires enhanced duty payment and security while customs adjudication proceeds independently.

Provisional release of seized imported multifunctional devices pending customs adjudication is addressed through conditional release. The notes state that release may be granted on payment of enhanced duty quantified by Customs and a bank guarantee for 10% of the goods' value. The underlying customs adjudication remains independent and must determine the parties' objections and contentions without being influenced by the provisional-release conditions.

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Issues: Whether the imported multifunctional devices should be provisionally released pending customs adjudication.

Analysis: The request concerned only interim release at the seizure stage. Applying the conditions adopted in analogous matters, release was directed upon payment of the enhanced duty quantified by Customs and furnishing a bank guarantee for 10% of the imported goods' value. The pending adjudication remains independent and must be decided on the parties' objections and contentions without being influenced by the conditional release.

Outcome: The writ petition was allowed with directions for conditional provisional release of the goods.

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