IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SONIA GOKANI, MAUNA M. BHATT, JJ.
M/s. A. And A Shipping Services – Petitioner
Versus
Union Of India – Respondent
R/Special Civil Application No. 23784 of 2022
Decided On : 29-11-2022
Constitution of India, 1950 - Article 226 - Foreign Trade (Development and Regulation) Act, 1992 - Food Safety and Standards Act, 2006 - Section 29, (6) - Customs Tarrif Act, 1975 - Customs Act, 1962 - Section 110, (1), (2), 112 - Consignment imported is seized - Country-of-Origin certificates are suspicious - Challenges seizure memo issued by respondent No.4 under four bills of entries where these Fresh Kiwi Fruits have been imported are seized on alleged premise that Country-of-Origin certificates submitted by petitioner are of suspicious nature – Held, Noticing hierarchy through which it may pass and bearing in mind, perishable nature of goods, Court do not deem it appropriate to continue stage when consignment imported is seized - This Court in a similar such matter where consignment had come from Pakistan and there was a requirement for release of same, directed provisional release of goods upon furnishing Bank Guarantee, bond and undertaking subject to certain terms and conditions - This decision had not been challenged further by department - It is to be noted that Rs.21 Lakh has been already secured, by way of tax, which has been already paid by petitioner, in such circumstances, Court is of view that order of provisional release of goods upon furnishing of Bank Guarantee, bond and undertaking deserves to be passed - Once Bank Guarantee is furnished of requisite amount as above, goods shall be provisionally released in favour of petitioner - Petition disposed of.
ORDER :
[Sonia Gokani, J.]
1. This Writ Petition under Article 226 of the Constitution of India is preferred by the proprietary concern, who is importing the goods from across the world and is presently aggrieved by the action of the respondent authority in relation to the Fresh Kiwi Fruits. The petitioner challenges the seizure memo dated 15.11.2022 issued by the respondent No.4 under four bills of entries where these Fresh Kiwi Fruits have been imported are seized on the alleged premise that the Country-of-Origin certificates submitted by the petitioner are of suspicious nature and they are not co-relating with the documents submitted with the bill of entry. Respondent Nos.2 and 3 have not permitted the petitioner to clear Fresh Kiwi Fruits for home consumption imported from Dubai (Having the Country-of-Origin “Chile”) even though the Foreign Trade (Development and Regulation) Act, 1992 read with Foreign Trade Policy 2015-20 have not put any restriction or prohibition on import of Fresh Kiwi Fruits.
2. It is the say of the petitioner that the National Plant Protection Organization in India which works under the Agriculture Department suspended the import of Fresh Kiwi Fruits from Iran w.e.f. 07.12.2021. However, for the import from Chile and Dubai, there are no such restrictions.
3. On an application being made by the petitioner, the Deputy Director, Regional Plant Quarantine Station, Kandla had issued No Objection Certificate for permitting the petitioner for clearance of imported Fresh Kiwi Fruits by observing that the same were found free from any live pest infestation.
3.1 The petitioner had communicated on 01.11.2022 requesting the respondent Nos.3 and 4 to allow the clearance of fruits for home consumption. All requisite documents including Phytosanitary certificate showing the imported goods were originated from Chile were tendered with a request for the release and when no heed was paid, he has approached this Court with the following reliefs:
(a) This Hon’ble Court may be pleased to issue writ of Mandamus or a writ in the nature of Mandamus, or any other appropriate writ, directing the Respondents to allow the Petitioner to clear the goods imported through four Bills of entry filed with the office of Respondent No.3 (Annexure H);
(b) That the Hon’ble Court may be pleased to issue writ of certiorari or nature of certiorari or any other appropriate writ, order or direction leading to issuance of seizure memo dated 15.11.2022 issued by Respondent No.4 and after going into legality and validity thereof, to quash and set aside the seizure memo dated 15.11.2022 issued by Respondent no.4 (Annexure K).
(c) That this Hon’ble Court may be pleased to issue a Writ of Prohibition, or a writ in the nature of prohibition, or any other appropriate writ, order or direction, directing the Respondent No.2 and 3 their officers, employees not to initiate any actions for disposal of the goods imported through four Bills of entry filed with the office of Respondent No.3 (Annexure K);
(d) That pending and final disposal of this petition, this Hon’ble Court may be pleased to permit the Petitioner to allow clearance of goods imported through four Bills of entry filed with the office of Respondent No.3 (Annexure K) with such terms and conditions as deemed fit and proper by this Hon’ble Court.
(e) Grant ad-interim relief in terms of the prayers above;
(f) Grant costs of the Petition and orders thereon; and
(g) Grant such further and other reliefs, as this Hon’ble Court may deem fit and proper in the nature and circumstances of the case.”
4. It is the say of the petitioner that import of Fresh Kiwi is classified at HSN 08105000 which is freely importable as per import policy 2015-20. The import of the edible fruit into India is regulated by the provisions of Food Safety and Standards Act, 2006. Chapter V of FSSAI deals with the provisions relating to import. No person is permitted to import any article or food into India in contravention of
The necessity for swift adjudication and the provision for provisional release of goods under Section 110A of the Customs Act, 1962.
The court emphasized the importance of swift adjudication for perishable goods and considered the decision in M/s. A and A Shipping Services as a guiding precedent for granting provisional release.
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 main legal point established in the judgment is the binding effect of the Authority for Advance Rulings' decision and the court's direction for fresh testing and release of the goods upon submiss....
Food safety authority's clearance via NOCs after rigorous testing binds customs authorities, precluding arbitrary re-testing, seizure of compliant imported food goods without justification.
Food safety authority's NOCs confirming imported food fit for human consumption after testing bind customs; arbitrary re-testing, seizure without overriding reasons invalid.
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