2022 (1) TMI 1242 - HC - Customs

Seeking provisional release of seized goods - neither prohibited nor restricted goods - goods imported from Abu Dhabi - HELD THAT - Let Notice be issued to the respondents, returnable on 3rd February 2022. Direct service is permitted. On the returnable date, notify this matter on top of the Board.

Summary

Issues:
1. Seizure of goods imported from Abu Dhabi at Adani Port
2. Allegation of goods being imported from Pakistan
3. Provisional release of goods with conditions
4. Claim of unreasonable and onerous conditions for release
5. Allegation of illegal seizure without violation of rules
6. Policy of levy of 200% duty on goods imported from Pakistan
7. Past import history without issues

Analysis:
The judgment by the Gujarat High Court, delivered by Honourable Mr. Justice J.B.Pardiwala, and Honourable Ms. Justice Nisha M. Thakore, revolves around the seizure of goods imported from Abu Dhabi at Adani Port. The respondent No.2 alleged that the goods were actually imported from Pakistan, leading to the provisional release of the goods with stringent conditions. The petitioner's counsel argued that the conditions imposed for release were unreasonable and onerous, emphasizing the legality of the import without any violation of rules or regulations. The counsel highlighted that the goods were neither prohibited nor restricted, pointing out a policy imposing a 200% duty on goods imported from Pakistan, which the petitioner denied. The counsel also mentioned the history of past imports without any issues raised by the authorities.

The High Court, after hearing the arguments, decided to issue a notice to the respondents, returnable on 3rd February 2022, permitting direct service. Additionally, the petitioner's counsel was directed to provide a set of the entire paper book to the learned Additional Solicitor General of India representing the respondents. The court scheduled the matter to be notified on top of the Board on the returnable date for further proceedings and considerations. The judgment reflects a balanced approach by the court in addressing the concerns raised regarding the seizure, import origins, and conditions for release of the goods, ensuring a fair and thorough examination of the matter before reaching a final decision.