Provisional clearance of imported goods allowed on invoice value with personal bond, while valuation dispute stayed open.

Provisional clearance of imported goods was permitted on the invoice value declared in the bills of entry while the valuation dispute remained pending in departmental adjudication. The court rejected the demand for a bank guarantee and held that a personal bond for the differential duty was sufficient for release. The matter on final valuation was left open for determination by the department, with the provisional release not affecting the merits of the underlying dispute.

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Issues: Whether the petitioner was entitled to provisional clearance of the imported goods on the basis of invoice value by furnishing only a personal bond without bank guarantee, pending departmental adjudication on the valuation dispute.

Analysis: The relief sought was confined to clearance of the goods on a provisional basis, while leaving the respondents free to continue the departmental adjudication proceedings and pass a final order. The objection to the proposed common disposal and to provisional clearance was rejected, and the order directed release of the goods on the basis of the invoice value stated in the bills of entry, subject only to a personal bond for the differential duty.

Conclusion: The petitioner was held entitled to provisional clearance of the goods on the terms directed, without furnishing a bank guarantee, and the valuation dispute was left open for departmental determination.

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