2023 (9) TMI 1393 - HC - Customs

Seeking release of detained goods - perishable goods - Inshell Walnuts and Almonds - seeking direction to respondent authorities to release the cargo without insisting upon NOC from first consignee as per the notification no.47/2017 dated 11.04.2017 as the said company is desirous of purchasing the cargo - HELD THAT - It appears that there is a dispute with regard to the ownership of the goods between the petitioners of both the petitions and in absence of bills of entry being filed with the respondent authorities, it would not be possible for the custom authorities to make assessment order for determining the duty payable for release of the goods either for home consumption or for warehousing the same. Without prejudice to the rights and contentions to be raised by all the parties and to see that the perishable goods in question are released by customs after proper assessment and to keep such goods in warehouse, if required-in a refrigerated warehouse, the respondent no.5 - Zestmarine Services Private Limited is directed to file Bills of Entry in respect of all the seven Bills of Lading before the respondent - Custom Authorities within a period of one week from today - respondent Customs Authorities as well as Assessment-cum-Authorized Officer, Kandla SEZ, are directed to pass assessment order on Bills of Entry to be filed by the respondent no.5 within a period of one week from the date of receipt of the same for warehousing purpose. It is clarified that the Bills of Entry would further be assessed for home consumption as per the further orders which may be passed by this Court. Stand over to 12.10.2023 for further orders.

Summary

Issues:
The judgment involves issues related to non-clearance of perishable goods imported at Mundra Port under specific Bills of Lading, ownership dispute between petitioners, release of goods by Customs Authorities, and the necessity of proper assessment for warehousing or home consumption.

Details of the Judgment:

1. Perishable Goods Non-Clearance:
The petitions arose due to the non-clearance of perishable goods, specifically Inshell Walnuts and Almonds imported at Mundra Port under various Bills of Lading.

2. Contractual Arrangements:
M/s Cosco Shipping and Warehousing, engaged in trading food items, placed orders with Crain Marketing Inc. and Select Harvest U.S.A. LLC, consigning the goods to SEZ unit at Mundra SEZ under a service agreement cum MOU with Zestmarine Services Private Limited.

3. Contractual Chain:
Contracts were entered into with Crest Container Lines Private Limited, acting as a Freight Forwarder or NVOCC, who issued house bills of lading, further contracting with Cosco Shipping Lines (India) Private Limited. IGM filings were done based on these bills.

4. Failure to Claim Goods:
Upon arrival, respondent no.5 failed to claim the goods, leading to delays and subsequent issuance of NOCs for changing consignees.

5. Desire to Claim Goods:
M/s. Ashapura Agrocham Private Limited expressed interest in claiming the cargo, leading to negotiations with NVOCC for pending charges.

6. Petitions Filed:
Two petitions were filed, one by M/s. Cosco Shipping and Warehousing seeking assessment and release of goods, and the other by M/s. Ashapura Agrocham Private Limited requesting cargo release without NOC requirements.

7. Interim Orders:
An interim order directed the filing of Bills of Entry by Zestmarine Services Private Limited within a week, assessment by Customs Authorities for warehousing, and deposit of funds by petitioners for warehousing costs.

8. Future Directions:
Further orders were reserved for cost allocation, maintenance of accounts, and compliance with the interim arrangement, with a review scheduled for future orders on 12.10.2023.