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2026 Supreme(Bom) 261
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE, JJ.
NBG International Private Limited – Petitioner
Versus
The Union of India, through the Secretary, Department of Revenue, New Delhi – Respondent
Writ Petition No.3161 of 2026
Decided On : 12-03-2026
Important Points
Subject
Customs Law - Food Import Clearance
Act Referred
CUSTOMS ACT : S.110(a), S.18, S.49
FOOD SAFETY AND STANDARDS FOOD PRODUCTS STANDARDS AND FOOD ADDITIVES REGULATIONS : Reg.2.12.1
Food Safety and Standards Import Regulations : Reg.14(a)
Headnote
(B) Food safety authority's certification of imported food products as conforming to standards after rigorous laboratory testing is binding; customs authorities cannot arbitrarily re-test, re-examine or seize goods without plausible explanation overriding statutory authority's conclusive opinion. (Paras 16-18)
Facts of the case:
Importer filed bills of entry classifying goods as roasted areca nuts. Food safety authority drew samples, tested via notified laboratory confirming characteristics of roasted areca nuts free from extraneous matter, below 10% moisture, issued NOCs. Customs held consignments, re-examined, obtained referral laboratory reports noting some samples with higher moisture and minimal damage, seized goods, ordered provisional release with conditions including undertaking not for human consumption and bank guarantee.
Findings of Court:
Seizure memo dated 7 February and provisional release order dated 20 February (to extent of bank guarantee and no-use undertaking) quashed; goods released on appropriate duty payment within two weeks; post-clearance cleaning of damaged goods (mould/insect affected) under nominated food safety authority officer supervision required, with certification before dealing for human consumption.
Issues: Whether customs seizure and conditional provisional release valid despite food safety authority NOCs confirming goods fit for consumption; propriety of disregarding food authority reports for re-testing/re-classification.
Ratio Decidendi: Food safety authority NOCs issued per regulations after precise testing conclusive on conformity; customs cannot question without justification. Court examined samples, confirmed roasted nature; minor damage in agricultural produce samples not basis to reject entire consignment or override food authority clearance.
Result: Writ petition allowed.
For the Petitioner:Mr. Darius Shroff, Senior Advocate. With Mr. Jas Sanghavi i/by PDS Legal.
For the Respondents: Mr. Jitendra B. Mishra with Mr. Abhishek R. Mishra, Mr. Rupesh Dubey, Mr. Jitendra Mishra with M. Sangeeta Yadav.
| Table of Content |
|---|
| 1. imported roasted areca nuts cleared by fssai noc, seized by customs (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10) |
| 2. parties argue primacy of fssai reports over crcl (Para 11 , 12 , 13 , 14) |
| 3. court confirms samples as roasted areca nuts visually (Para 15 , 16 , 21 , 22) |
| 4. fssai clearance binding per precedent and procedure (Para 17 , 18) |
| 5. quash seizure and order conditional goods release (Para 19) |
| 6. fssai must enforce strict food safety standards rigorously (Para 20 , 23 , 24) |
JUDGMENT :
Aarti Sathe, J.
1. Rule. Rule made returnable forthwith. Heard finally by consent of the parties.
2. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs :
“(a) That this Hon’ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner’s case and after going into the validity and legality thereof to quash and set aside (i) the impugned seizure memo dated 7.2.2026 issued by Respondent no.5 (Exhibit-A herein) and (ii) order dated 20.2.2026 passed by Respondent no.4 (Exhibit-B herein) to the extent it seeks an bank guarantee of Rs.10 lacs and undertaking stating that the goods would not be used for human consumption;
(b) That this Hon’ble Court be pleased to issue Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writs, orders or directions under Article 226 of the Constitution of India ordering and directing the Respondents and their officers, subordinates, servants and agents to forthwith permit clearance of the Roasted Areca Nuts covered under Bill of Entry Nos.6695720 dated 3.1.2026 and 6829010 dated 11.1.2026 (Exhibit-C and D herein) for home consumption on payment of appropriate duty.”
3. The primary challenge in the present petition is the action of Respondent no.5 in illegally seizing the roasted areca nuts (the imported goods) covered under two Bill of Entries vide seizure memo dated 7th February 2026 and the order of provisional release dated 20th February 2026 passed by the Respondent no.4 to the extent it imposes a condition seeking no use bond from the Petitioner and also seeking a bank guarantee in respect of the said imported goods which the Petitioner contends is without any authority of law and in breach of the provisions of the Food Safety and Standards Act, 2006 (FSSA Act).
4. Brief facts are as under: The Petitioner is a private limited company incorporated under the provisions of Companies Act, 1956 and is, inter alia, carrying on the business of imports of nuts, spices, food commodities and related items since the year 2023. The Petitioner on 3rd January 2026 imported the aforesaid imported goods and filed two Bills of Entries bearing Nos. 6695720 dated 3 January 2026 and 6829010 dated 11January 2026 classifying the said goods under Customs Tariff Head CTH20081991 on “first check basis”. The assessment of the said goods was assigned under the Faceless Assessment Group of National Assessment Centre. The officer under the Faceless Assessment Group conducted 100% examination of the imported goods and issued his examination report.
5. Thereafter the imported goods covered under Bill of Entry No.6695720 dated 3rd January 2026 were examined by the Authorized Officer from the Food Safety and Standards Authority of India (FSSAI) and the said officers also drew samples for testing in the presence of the officers of Customs. By way of a test report dated 12th January 2026, the National Food Laboratory, a premium testing Laboratory of FSSAI, confirmed that the said sample drawn by the authorized officer, were complying with the characteristics of roasted areca nut free from visible extraneous matter. In view of the aforesaid test report dated 12th January 2026, the FSSAI provided its No Objection Certificate (`NOC’) for clearance of the imported goods. Subseq
