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The court held that goods should be provisionally released 'back to town' upon the petitioner submitting a bond, solvency certificate, and an undertaking from the director to remain present when summoned. The respondent's reliance on a Board Circular requiring a bank guarantee or cash security was set aside, as Section 110A only allows for a bond with conditions determined by the adjudicating authority in case of seizure, which did not occur here. The impugned communication insisting on security was quashed, and the respondent was directed to release the goods within two weeks upon compliance with the specified conditions by the petitioner. The court found no justification for the continued detention of goods and the accrual of charges.
The court held that goods should be provisionally released 'back to town' upon the petitioner submitting a bond, solvency certificate, and an undertaking from the director to remain present when summoned. The respondent's reliance on a Board Circular requiring a bank guarantee or cash security was set aside, as Section 110A only allows for a bond with conditions determined by the adjudicating authority in case of seizure, which did not occur here. The impugned communication insisting on security was quashed, and the respondent was directed to release the goods within two weeks upon compliance with the specified conditions by the petitioner. The court found no justification for the continued detention of goods and the accrual of charges.
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