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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
Santa Monica Farm Produce Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. wrongful detention of duty-paid perishable imported goods. (Para 1 , 2 , 3 , 4) |
| 2. seizure relying on unrelated intelligence against other importers. (Para 5 , 6 , 7) |
| 3. provisional release ordered subject to bond and bank guarantee. (Para 8 , 9 , 10) |
| 4. discretion under section 110a for release conditions. (Para 11 , 12 , 13) |
| 5. arbitrary action without specific evidence violates rights. (Para 14 , 15 , 16) |
| 6. release on bond only; demurrage waiver directed. (Para 17 , 18 , 19) |
JUDGMENT :
G.S. KULKARNI, J.
1. This petition under Article 226 of the Constitution of India is filed praying for a direction that the respondents be directed to forthwith release the goods imported by the petitioner, namely ‘in-shell walnuts’ stated to have been imported from the United States of America (USA), under the Bills of Entry lodged in the office of respondent no.2 on 08 December 2025, copies whereof are annexed at Exhibits E to H to the petition.
2. Briefly stated the facts are:-
It is the petitioner’s case that the petitioner purchased USA-origin ‘in-shell walnuts’ from one Diamond Foods LLC, USA. The goods aggregated to approximately 8,000 net kilograms, which were intended for commer
Provisional release under Customs Act s.110A requires case-specific material for bank guarantee; general undervaluation intelligence against others insufficient post-assessment and duty payment, dire....
The judgment establishes the legal framework for the provisional release of seized goods under the Customs Act, 1962, and emphasizes the need for the customs department to conclude inquiries within a....
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