This writ application can be disposed of at the court application stage.

2. A large quantity of 95.75 MT of betel nuts was seized from the writ petitioner by the respondent authorities, under Section 110(1) of the Customs Act 1962.

3. The allegation of the respondent authorities against the writ petitioner is that these goods are illegally imported into India.

4. The writ petitioner refutes this. According to her, these goods are indigenous and have not been imported.

5. Section 110A of the said Act provides that seized goods may be released to the importer provided he or she furnishes, inter alia, security, to the satisfaction of the Customs Officer.

6. In this writ application the writ petitioner challenges the decision of the Commissioner of Customs (Preventive) communicated by a letter dated 31st October, 2014 of an Assistant Commissioner of Customs (Annexure P-7, page 113). By this decision the 95.75 MT of betel nuts seized by the respondent authorities would be released provisionally subject to the petitioner fulfilling the following conditions:-

“(a) Payment of duty in accordance with the tariff value fixed by the Board (read with Section 15 of the Customs Act, 1962).

(b)