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N. V. ANJARIA, NIRAL R. MEHTA
Alphabet International – 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. Rohan Lavkumar for Nanavati Associates for the petitioner.
2. It is for seeking the following prayers as advanced in the memorandum petition that the petitioner has filed this Special Civil Application under Article 226 of the Constitution,
(b) to quash and set aside the seizure memo dated 16.01.2023 issued by respondent No.4
(c) to direct the respondent No.2 and 3 their officers, employees not to initiate any actions for disposal of the goods imported through the two aforementioned bill of entries filed with office of Respondent No. 3
(d) to allow clearance of goods imported throug
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.
The necessity for swift adjudication and the provision for provisional release of goods under Section 110A of the Customs Act, 1962.
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 right under Section 110(2) of the Customs Act for unconditional release of goods is absolute and cannot be curtailed or prevented by the Department.
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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