Per: BENCH

This appeal has been filed by M/s M Y Impex, Mumbai (herein after, referred to as ‘the appellant’, for short) assailing the order C. No. VIII(Cus) 25-29/SIIB/2026-27 dated 09.07.2016 (herein after, referred to as ‘the impugned order’, for short) passed by the Commissioner of Customs,Nagpur.

2. In this appeal filed by the appellant, a prayer has been made for the following:

“(a) set aside the Order bearing C. No. VIII(Cus)25-29/SIIB/2026-27, DIN: 20260766OJ0000999F56, dated 09.07.2016 passed by the Commissioner of Customs, Nagpur, rejecting the Appellant’s application dated 08.06.2026 for provisional release of the seized goods withconsequential relief(s);

(b) pass such other and further orders as this Hon’ble Tribunal may deem fit and proper in the facts and circumstances of the case.”

3.1 Brief facts of the case leading to this appeal are summarized below. The appellant M/s M Y Impex, Mumbai is a proprietorship firm; Shri Mohamed Sajid Mohamed Yasin Ansari is the proprietor of the said firm. They had obtained Import-Export Code (IEC) DBAPM9281F from Licensing/ Regional Authority (RA), Mumbai of the Directorate General of Foreign Trade (DGFT) on 08.09.2023 for transacting import/export transactions, since the same is a mandatory requirement under Paragraph 1.13 of the Foreign Trade Policy (FTP). On 23.09.2023 through a general power of attorney executed by the said Shri Mohamed Sajid Mahamed Yasin Ansari, proprietor of appellant firm inter alia, he appointed one Shri Asif Aziz Daravesh as his power of attorney holder for conducting the activity of import of all kinds of ‘Dry Dates’ (Wet & Dried), all kinds of food stuff to be purchased from any foreign country as per the power attorney holder’s wish, on a profit sharing arrangement of 5% for Shri Mohamed SajidMahamed Yasin Ansari and 95% for Shri Asif Aziz Daravesh.

3.2 The appellant firm had imported a consignment of 2,85,000 kgs. of ‘Dry Dates’ stuffed in ten containers procured from M/s Tawarikh Trading L.L.C., ER1, Office-Off 214, Al Mararr, Dubai, United Arab Emirates (UAE) declaring in the Bill of Entry (B/E) Nos. 3907110 and 3907112 both dated 18.08.2025, the classification of goods under Customs Tariff Item (CTI) 0804 1030 and the country of origin as “United Arab Emirates (UAE)’ for clearance of imported goods from customs control at M/s Halcon Inland Container Depot (ICD), Janori, Nashik. Though the commercial invoice dated 09.08.2025 indicated the final destination as Nhava Sheva, the Bill of Lading dated 10.08.2025 indicated the port of discharge as Nhava Shevaand the final delivery place as ICD, Janori.

3.3 The Directorate of Revenue Intelligence, Mumbai Zonal Unit (DRI) had developed a specific intelligence that ‘Dry Dates’ are originating in Pakistan, and these have been transported from Pakistan to UAE, Dubai, Jebel Ali port and subsequently on transhipment of such Pakistan originating goods by re-stuffing the very same goods in different container, these goods have been incorrectly shown as originating from UAE, in order to circumvent the prohibition imposed for import of goods from Pakistan in terms of the DGFT Notification No.06/2025-26 dated 02.05.2025. On the basis of said intelligence, DRI had sent e-mail communication to the custodian of ICD, Jaloni M/s Halcon on 18.08.2025 that upon physical receipt of such imported goods on transhipment from JNPT, Nhava Sheva, those goods are required to put on hold, as the same were required to be examined by DRI. On receipt of such goods on 30.08.2025 (5 containers) and on 31.08.2025 (another 5 containers), examination of the imported goods was undertaken by DRI vide Panchnama proceedings dated 02.09.2025. Further, enquiries were also conducted with the shipping lines, Vessel Operators, shipping agents, C&F agents, terminal operators etc., for submission of documents relating to such importation of consignments. As a result of the said enquiry, it was reported that M/s Noman Ahmad Shipp