2024:BHC-AS:12442-DB 15 WP1078-24.DOC Mohite IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION Digitally signed by TRUSHA TRUSHATUSHAR TUSHARMOHITE WRIT PETITION NO. 1078 OF 2024 MOHITEDate:

2024.03.14

19:46:02 +0530 Neena Uppal, aged 61 years carrying on business in the name and style as M/s.Neena Enterprises, as a sole Proprietress thereof, having her office at Shop No.8, 1^st Floor, 5-1-767/8/FF, Vithaldas Market, Koti, Hyderabad, Telangana – 500 095 … Petitioner Versus

1. The Union of India through, The Secretary, Department of Revenue Ministry of Finance having its office North Block, New Delhi – 110 001

2. The Commissioner of Customs (NS-1)

Jawaharlal Nehru Customs House Having his office at Jawaharlal Nehru Customs House, Nhava Sheva, Dist – Raigad Maharashtra, PIN – 400 707

3. The Deputy Commissioner of Customs (NS-I), Gr.I&IA Jawaharlal Nehru Customs House Having his office at Jawaharlal Nehru Customs House, Nhava Sheva, Dist – Raigad Maharashtra. Pin – 400707 …Respondents Mr.Prakash Shah a/w Mr.Jas Shanghavi i/b M/s.PDS Legal for the Petitioner Mr.Jitendra Mishra a/w Mr.Sangeeta Yadav for the Respondents _______________________

CORAM: G. S. KULKARNI &

FIRDOSH P. POONIWALLA, JJ.

DATED: 4^th March, 2024 _______________________

ORAL JUDGMENT: (PER G. S. KULKARNI, J.)

1. Rule. Rule made returnable forthwith. Heard finally by consent of the parties.

2. This Petition under Article 226 of the Constitution of India is filed inter alia for the reliefs that the imports in question, namely, of betelnuts / supari described in the Petition as Menthol Scented Sweet Supari (“goods”) imported by the petitioner, be directed to be provisionally released by respondent Nos.2 and 3 on acceptance of Provisional Duty (PD) bond, without any security.

3. The case of the Petitioner is that she is involved in the business of trading in such goods. Before the import of the goods, on 14^th November 2022, the Petitioner had approached the Customs Authority for Advance Ruling, Mumbai (“CAAR”) seeking classification of such goods in terms of Section 28H of the Customs Act, 1962 (“Act, 1962”). The CAAR rendered its ruling dated 24^th February 2023 wherein the classification of the goods in question was confirmed to be falling under CTH 21069030. Pursuant thereto, on 5^th August 2023, the Petitioner, imported a consignment of the said goods from one M/s.Mano Agro Company Limited, Cambodia. The consignment was received at the JNPT and was subject matter of Bill of Entry no.7215645 under which the petitioner had sought clearance of the said goods for home consumption. The Bill of Entry was finally assessed approving classification under CTH 21069030.

4. On such backdrop when the petitioner requested for clearance of the goods, it was informed to the petitioner that as a query has been raised by the Docks Officer, the goods cannot be cleared. Between the period 25^th August 2022 to 30^th August 2022, the petitioner requested the respondents to grant permission for warehousing under section 49 of the Act, 1962. Such permission was granted to the petitioner. The petitioner attempted to take further steps to clear the goods, namely, on 12^th October 2023, at the request of the petitioner, respondent No.3 approached the Director, Food Safety and Standards Authority of India (FSSAI) for verification / testing of the impugned goods inter alia on the ground that the Petitioner had given vague description suggesting that some processes were conducted on the impugned goods which could not be ascertained with the naked eye and, therefore, the nature of the mix created in the impugned goods would require verification from the FSSAI. Pursuant thereto, the FSSAI issued its test report dated 7^th December 2023 which was provided to respondent No.3 inter alia, recording that the goods were Split Areca Nut with mild smell of Menthol and confirmed to FSSAI standards (Exhibit ‘H’). Such opinion, as rendered by the FSSAI, which is part of the report, reads thus:

“Opinion: O