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N. V. ANJARIA, NIRAL R. MEHTA
Sufi Impex – Appellant
Versus
Union Of India – Respondent
ORDER :
N.V.ANJARIA, J.
In the facts and circumstances of the case and having regard to the request and consent of the learned advocates for the parties, this Special Civil Application was taken up for final consideration.
1.1 Rule returnable forthwith. Learned advocate Mr.Priyank Lodha waives service of Rule on behalf of respondents.
1.2 Heard learned advocate Mr. Hardik Modh for the petitioner and learned advocate for the respondent authorities.
2. Following prayers are advanced in the present petition filed under Article 227 of the Constitution,
b) To quash and set aside the seizure memo dated 20.11.2022 issued by Respondent no.4, the Preventive Officer, Kandla Special Economic Zone, Kandla.
c) Not to initiate any actions for disposal of the goods imported through the Bill of entry filed with the office of Respondent no.3, the Deputy Commissioner of Customs, Kandla.
d) Set aside the letter dated 08.02.2023 issued by the Assistant/Deputy Commissioner (SIIB), Customs House, Kandla.
3. The petitioners no.1 to 3 are the propri
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....
Provisional release of seized goods must comply with statutory provisions, overriding any circular prohibiting such release, which is deemed void if it conflicts with the law.
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....
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