2025 (1) TMI 800 - SCH - Customs

Seeking provisional release of the goods - release of various models of second hand Highly Specialised Equipment digital Multifunction Print, Copying Scanning Machines, imported by the petitioner - authorization for importing multi-functional device - it was held by High Court that 'it is ordered that let the respondent authorities pass an order on the application filed by the petitioners for provisional release of the goods subject to the conditions.' HELD THAT - It is not inclined to interfere with the order passed by the High Court, it is made clear that provisional release of the goods shall be subject to final orders to be passed by the Department concerned in the adjudication proceedings under the provisions of the Act. The Special Leave Petitions are disposed of.

Summary

The Supreme Court, presided over by Hon'ble Justices Pamidighantam Sri Narasimha and Manoj Misra, addressed a matter involving the provisional release of goods. The Court condoned the delay and noted that the High Court had ordered the provisional release of goods, subject to specified conditions. The Supreme Court chose not to interfere with the High Court's decision but clarified that the provisional release is contingent upon final orders to be issued by the relevant Department during adjudication proceedings under the Act. The legal questions presented by Mr. N. Venkataraman, ASG, remain open for future consideration. Consequently, the Special Leave Petitions and any pending applications were disposed of.