Investigation Must Conclude in Four Weeks Under Customs Rule; Provisional Release Allowed with Conditions

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....The HC directed the respondents to conclude the pending investigation within four weeks from the order date, as over eight months had elapsed since the goods' arrival and necessary reports were already available. The respondents were instructed to either drop the proceedings or issue a show cause notice within two weeks thereafter. If the goods were not released following the show cause, the petitioner was entitled to seek provisional release, subject to payment of the highest duty and penalty rates and an undertaking limiting the goods' use to off-road purposes. The court emphasized that prolonged seizure without timely resolution was impermissible and mandated expeditious finalization of the matter. The petition was accordingly disposed of.....