The necessity for swift adjudication and the provision for provisional release of goods under Section 110A of the Customs Act, 1962.

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,

a) To allow the petitioner to clear the goods imported through the Bills of Entry filed with the office of respondent no.3, the Deputy Commissioner of Customs, Kandla.

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 proprietary concerns which are engaged in import and trade of various commodities including food items. Petitioner no.4 is the agent of petitioners no.1 to 3 who filed Bills of Entry and other documents on behalf of petitioner traders. The petitioners are having the GST registration, the details of which are given in first paragraph of the petition.

3.1 The challenge in the petition is directed against the seizure memo dated 20.01.2022 issued by respondent no.4, which is common memo issued to all the petitioners under Section 11 of the Customs Act, 1962. The petitioners imported the goods of the description of fresh Kiwi fruits or assorted fresh Kiwi in four different Bills of Lading. The goods came to be seized by aforesaid seizure memo on the allegation that the petitioners misdirected in furnishing details in relation to the import of the said goods.

3.2 The goods were imported under Bills of Entry No. 1017867 dated 16.11.2022. The goods were of Chilion origin, routed through Dubai to reach the destination Port. The goods were covered by Bill of Entry No. 1017867 dated 16.11.2022. It was supported by Psytosanitary Certificate of Dubai authorities bearing no. 2129947 dated 10.10.2022 and Psytosanitary Certificate issued by Chile bearing No. 2171104, 2171710, 2166631, 2158829 dated 09.05.2022. The Bill of Lading of Dubai was dated 14.11.2022.

3.3 Upon examination, the respondent authorities found that Psytosanitary Certificate bearing no. 2166631 dated 09.05.2022 was used for clearing more than one consignment of similar quantity. It was found to have been used by as many as four different importers to clear the goods having declared Chile as origin.

3.4 The authorities proceeded to exercise their powers under section 110 of the Customs Act, 1962, and seized the goods. As stated above, in the seizure memo, it was inter alia stated that the same Psytosanitary Certificate bearing no.2166631 was used many times for similar quantity. The names of the parties who used the same Psytosanitary Certificate included A & A Shipping Services.

4. Pressing the only prayer advanced in the petition as above, learned advocate for the petitioner submitted that the goods are of perishable nature, which are lying with the authorities since the date of seizure, that is 20.11.2022 and since they are perishable in nature, they are on the verge of perishment to result into serious financial loss and also prejudice to the petitioner who has already requested the authorities to clear the goods. It was submitted that the petitioner is ready to comply with the conditions which may be imposed for the purpose of provisional release. It was next submitted that section 110A of the Customs Act, 1962 permits provisional release of goods pending the adjudication.

4.1 In addition to the above sub