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RITU BAHRI, MANISHA BATRA
Shree Balaji Industries – Appellant
Versus
Additional/Joint Commissioner of Customs – Respondent
Certainly. Based on the provided legal document, the key points are as follows:
The case concerns the importation of Watermelon Seeds and Watermelon Seeds misdeclared as "Roasted Seeds Kernels" which are classified as restricted and prohibited goods respectively under customs and import regulations (!) (!) .
The petitioner sought provisional release of the imported goods, especially Watermelon Seeds, which was initially rejected by the customs authority due to lack of valid permits and classification as prohibited goods (!) (!) (!) .
Notifications issued by authorities amended the import policy for Melon Seeds, changing their classification from "Free" to "Restricted," with specific conditions for import, including filing Bill of Entry within certain deadlines and obtaining permits (!) (!) (!) .
The import of Watermelon Seeds made after the specified deadline (31.10.2022) is considered to fall under the "Restricted" category, requiring a valid permit for importation, which the petitioner did not possess (!) (!) .
The report from the Plant and Quarantine Department has been favorable to the petitioner regarding the nature of Watermelon Seeds, indicating they are unroasted and potentially fit for human consumption, which is a significant factor in considering provisional release (!) (!) .
The order rejecting provisional release of Watermelon Seeds as "prohibited" is contested, with the argument that they are actually "restricted" goods and that provisional release should be granted under similar conditions as those applied to Red Kidney Beans, including the requirement of a permit and security measures (!) (!) .
The court emphasizes the distinction between "prohibited" and "restricted" goods, noting that restricted goods can be released provisionally upon payment of market value and compliance with conditions, even if import authorization is pending (!) (!) .
The court notes that the relevant notifications and amendments clarify that the import of Watermelon Seeds after the deadline (30.09.2022) without a valid permit constitutes non-compliance, but the goods are not inherently prohibited (!) (!) .
The court also considers the legal principle that goods classified as restricted can be redeemed and released upon payment and compliance, and that the absence of a permit does not automatically lead to confiscation if the goods are not prohibited (!) .
The final direction is to set aside the order rejecting provisional release and to direct the respondent to pass a provisional release order for Watermelon Seeds under the same conditions as those granted for Red Kidney Beans, within one week (!) .
These points summarize the legal reasoning, relevant notifications, and the court's directions based on the facts and legal principles discussed in the document.
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
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