JUDGMENT

Ritu Bahri, J.

The petitioner is seeking quashing of the order dated 23.02.2023 (Annexure P-1) issued by the respondent rejecting the request of the petitioner for grant of provisional release of the goods imported vide Bill of Entry No. 3440622 dated 24.11.2022 (Annexure P-4).

2. The facts of the case are that in October, 2022, the petitioner had placed an order for import of Roasted Seeds to its Exporter M/s. Sea Hawk Trading FZE LLC, UAE. The foreign supplier issued invoice alongwith other documents including test reports as well as fumigation certificate and country of origin evidencing classification as well as valuation of goods. The petitioner filed Bill of Entry No. 3440622 dated 24.11.2022. On 13.12.2022, the respondent examined the goods at the port of ICD CONCOR, Ludhiana and ordered for detention of goods on the ground that the same are not roasted and fall under CTH 12077090 which classifies seeds used for sowing.

3. Since the goods of the petitioner were not being released, the petitioner filed CWP-1345-2023 challenging the action of the respondent. The respondent made a statement that final decision on the application for release of goods will be taken in due course.

4. On 13.02.2023, personal hearing was granted to the petitioner. The representative of the petitioner requested for drawl of samples by the authorized officer of FSSAI as well as NOC from Plant and Quarantine Department and also requested for provisional release of the goods. The claim of the petitioner was rejected vide order dated 23.02.2023 (Annexure P-1) qua 550 bags containing "Water Melon Seeds" on the ground that they were misdeclared by the petitioner as "Roasted Seeds Kernels" being prohibited goods. The relevant portion of the order dated 23.02.2023 (Annexure P-1) is reproduced as under:-

"19. Thus, having regard to the facts and circumstances of the case, I, in respect of Bill of Entry No. 3440622 dated 24.11.2022, order on the following conditions under section 110A of the Customs Act, 1962:-

i. I order for the provisional release of 149 bags containing "Red Kidney Beans". The importer shall furnish a bond equal to declared value of goods Red Kidney Beans i.e. Rs.7,38,444/- (Rupees Seven Lakh Thirty Eight Thousand Four Hundred Forty Four only) to bind himself to pay in case of duty demand, fine, penalty or interest as may be leviable on such goods, subsequently in adjudication in the light of Para 2.1 of Board's circular No. 35/2017-Cus dated 16.08.2017 subject to production of fulfillment of compliance (NOC) of FSSAI and Plant & Quarantine Department by the importer.

ii. The importer shall furnish a Bank Guarantee/Security (containing clause binding the issuing bank to keep it renewed and valid till final adjudication of the case, or in the event of non-renewal of bank guarantee, the guaranteed amount be credited to Govt. Account by the bank on its own) for Rs.1,50,000/- (Rs. One Lakh Fifty Thousand only) as security covering payment of any possible future liabilities of penalties/fines against the goods in the light of Para 2.2 of Board's circular No. 35/2017-Cus dated 16.08.2017.

iii. I reject the request of the importer for the provisional release of remaining 550 bags containing "Watermelon Seeds" mis-declared by them as "Roasted Seeds Kernels" being prohibited goods as discussed above."

5. The petitioner is now aggrieved of the rejection with respect to 550 bags containing Water Melon Seeds which have been treated as prohibited goods vide order dated 23.03.2023 (Annexure P-1).

6. On 28.02.2023, when this case was taken up, direction was given to the petitioner to approach the respondent and to produce the receipts of purchase from the foreign country as well as NOC, if required, from the Foods Safety and Standards Authority of India and Plant and Quarantine Department. The respondent was also to assist as to how melon seeds can be released as was done in the case of M/s. Nakshatra Overseas, Ahata Banwarilal, Turab Nagar, Ghazia