(1) WE have heard learned counsel or. both the sides. Dela-condoned. Even at the stage when the goods were seized, the respondent hastened to move a petition under Article 226 before the High court and obtained an interdiction of further proceedings. The learned Single Judge also directed the release of the seized goods. In the appeal preferred by the Revenue, the Revenue was worse-off than it was before-the appeal as the division bench went further and directed that the respondents may even export the goods during the pendency of the statutory adjudication.

(2) WE fail to appreciate how this intervention could have been made the High court in a matter of this kind at that particular stage. Sri Chchidambaram, learned senior counsel, however, submitted that respondents would any event be entitled to have the goods released on payment of fine in lieu confiscation even if there was such confiscation. He said that in that view of the matter even the prospect of an order of confiscation of the goods in the statutory adjudication need not detain the export as the respondents outs always pre-empt confiscation by payment of fome in lieu thereof.

(3) THIS submission looks attractive on the face of it but on close scrutiny it is not as solted as it is attract. The proceedings of soizer and difficult to envisage any right on the part of the respondents from whom they are saized to export them on the basis of a future title they expect to acquire by payment of fine. Learned counsel, however, says that it would earn foreign exchange for the country. But sanctity of legal proceedings cannot be whittled down grounds of such expediency.

(4) IN the circumstances, we set aside both the orders of the learned single Judge as well as of the division bench. The Writ Petition before the High court deserves to be and is hereby dismissed. The interest of the respondents will be adequately protected, if we direct the statutory adjudication to be completed within 45 days from 1/02/1994. The first date of hearing before statutory authority shall be 1/02/1994. and the respondents all appear before the authority without further notice. The authority shall all the matter on that date for further proceedings in the matter. The claim of the respondents to entitlement to redeem the goods by payment of fine in lieu of confiscation may be considered by the authority at the appropriate stage and in accordance with law. If the goods are so returned to the respondents, then respondents may become entitled to export them. Against the adjudication the respondents shall, of course, be entited to pursue their statutory appeals etc.

(5) THE special leave petition is disposed of.