Home Case Index All Cases Customs Customs + HC Customs - 2023 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 1083 - HC - CustomsDetention of goods - consignment of apples - prohibited goods or not - hit by the N/N. 5/2023 - HELD THAT - In the present case, the Bill of Entry seeks to clear the imports of apples which are imported by the petitioner at a price which is at Rs. 50/- per kg. Thus clearly the price per kilogram being Rs. 50/- per kg. which is not below the price fixed by Notification No. 5 of 2023, it would be correct for the petitioner to contend that the respondents cannot detained the petitioner s consignment on the basis of the minimum price as fixed by the said notification. It is opined that there is no reason as to why the petitioner ought not to be permitted to clear the goods - it is directed that the imports of the petitioner be not detained on the ground that this goods are prohibited goods under NN. 5/2023 and on such count be released on the petitioner furnishing a bond - An appropriate assessment of the bill of entry be accordingly undertaken in accordance with law within a period of 3 days from today - Petition disposed off.
Issues involved:
The issues involved in the judgment are the challenge to the detention and non-clearance of imported apples by the customs department based on Notification No. 5/2023, the applicability of the said notification, the contention regarding the minimum price of apples for import, and the entitlement of the petitioner to seek provisional release of the goods based on previous court orders. Challenge to Detention based on Notification No. 5/2023: The petitioner filed a petition under Article 226 of the Constitution of India seeking the release of goods covered by a specific Bill of Entry dated 16.12.2023. The petitioner argued that the consignment of apples was not being cleared by the customs department citing Notification No. 5/2023, which caps the minimum price of apples for import at Rs. 50 per kg. The petitioner contended that the notification was inapplicable as the import price was exactly Rs. 50 per kg. Previous court orders in similar cases were cited to support the claim for provisional release of the goods not affected by the notification. Applicability of Notification No. 5/2023: The court considered the challenge to the detention of imported apples under a specific Bill of Entry based on Notification No. 5/2023, which fixed the minimum price of apples for import at Rs. 50 per kg. The petitioner argued that the import price was exactly at Rs. 50 per kg, making the notification inapplicable. Previous court orders, including one from the Kerala High Court, were referenced to support the contention that the petitioner was entitled to seek provisional release of the apples. Entitlement to Provisional Release based on Previous Court Orders: The court noted previous orders in similar cases and observed that the petitioner's import price of apples at Rs. 50 per kg was not below the minimum price fixed by Notification No. 5/2023. Considering the perishable nature of the goods and the consistent view of courts in permitting clearance of apples due to the stay on the notification, the court allowed the petition for provisional release of the goods subject to furnishing a bond and appropriate assessment of the bill of entry within a specified period. The court highlighted that there was no reason to detain the goods based on the minimum price fixed by the notification. Separate Judgment (Jumbo Dates case): In a separate judgment related to the import of apples under a specific Bill of Entry, the court reiterated similar arguments regarding the applicability of Notification No. 5/2023 and the entitlement of the petitioner to seek provisional release based on previous court orders. The court ordered the release of the consignment of apples imported by the petitioner at Rs. 50 per kg, emphasizing that the goods should not be detained on the grounds of being prohibited under the said notification. The court directed the release of the goods upon furnishing a bond and specified a timeframe for assessment of the bill of entry. This summary provides a detailed overview of the judgment, highlighting the issues involved and the court's decisions on each issue, including the challenge to detention based on the notification, the applicability of the notification to the import price, and the entitlement of the petitioner to seek provisional release based on previous court orders.
|