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TMI Blog2022 (12) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeding six months. Admittedly, this is perishable nature of the goods and therefore, Sub-section (1A) of Section 110 of the Customs Act obligates upon the officer concerned to decide in this relation as soon as possible after its seizure - Noticing the right of the authority concerned as also the balancing it from the point of view of the perishable goods which are required to be decided earliest possible, we deem it appropriate to provisionally release the same. Once the Bank Guarantee is furnished of the requisite amount as above, the goods shall be provisionally released in favour of the petitioner. We would like to direct at this stage that the respondent No.2 shall ensure that the inquiry is concluded within a period of twelve weeks from today. If for any good reason or if the respondent No.2 has some information as regards the origin of the goods and need some more time, then it shall be open for the respondent No.2 to file an appropriate application seeking extension of time period to complete the inquiry. The writ petition is disposed off. - R/SPECIAL CIVIL APPLICATION NO. 23784 of 2022 - - - Dated:- 29-11-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to clear the goods imported through four Bills of entry filed with the office of Respondent No.3 (Annexure H); (b) That the Hon ble Court may be pleased to issue writ of certiorari or nature of certiorari or any other appropriate writ, order or direction leading to issuance of seizure memo dated 15.11.2022 issued by Respondent No.4 and after going into legality and validity thereof, to quash and set aside the seizure memo dated 15.11.2022 issued by Respondent no.4 (Annexure K). (c) That this Hon ble Court may be pleased to issue a Writ of Prohibition, or a writ in the nature of prohibition, or any other appropriate writ, order or direction, directing the Respondent No.2 and 3 their officers, employees not to initiate any actions for disposal of the goods imported through four Bills of entry filed with the office of Respondent No.3 (Annexure K); (d) That pending and final disposal of this petition, this Hon ble Court may be pleased to permit the Petitioner to allow clearance of goods imported through four Bills of entry filed with the office of Respondent No.3 (Annexure K) with such terms and conditions as deemed fit and proper by this Hon ble Court. (e) Grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 It is the say of the petitioner that the Seizure Memo dated 15.11.2022 says that the consignment of Fresh Kiwi Fruits imported vide four bills have been seized under Section 110 of the Customs Act on the alleged premises that the Country of Origin Certificate is of suspicious nature. 8.2 The consignments have been handed over to M/s.Kerry Indev Logistics Pvt. Ltd., SEZ Unit, Mundra with an undertaking to keep the said goods in safe custody and not to be removed in any mode or manner. 9. On issuance of notice, affidavit-in-reply is filed by the department, where the Deputy Commissioner at Mundra, has denied all allegations. It has agreed to the authority having issued the Seizure Memo in relation to the consignments brought under the four bills of entries. According to this affidavit, the National Custom Targeting Centre ( the NCTC hereinafter) alert was received indicating the various dis-parameters in respect of these bills of entries. It is responsible for the application of nationally coordinated approach to Risk Analysis, Assessment and Targeting of risky cargo crossing the borders through sea, air and land. It was indicated that the cargo may be of Iran Origin which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bar to the officers inquiring into the details and also satisfying themselves with regard to the Phytosanitary certificates, not only it is their right, but it is their duty to so do it. Phytosanitary certificates for the purpose of Country-of-Origin when there is a specific bar to the Iranian Kiwi being imported by virtue of the directions issued by the National Plant Protection Organization under the Agricultural Ministry from 07.12.2021. Their examination is within their jurisdiction. 13. Apt would be to refer to Section 110 of the Customs Act, which provides for seizure of goods, documents and things. (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. [(1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of customs. 13.1 Section 1A of Section 110 of the Customs Act provides that the Central Government may, having regard to the perishable or hazardous nature of any goods, shall, as soon as may be after its seizure under sub-section (1), dispose of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure prescribed in the said provision. 13.2 Sub-section (2) of Section 110 of the Customs Act provides that any goods which are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within shall be returned to the person from whose possession they were seized within six months of the seizure of the goods and the principal commissioner also has power to extend such period of further time not exceeding six months. 13.3 The second proviso also provides that where any order for provisional release of the seized goods has been passed under section 110A of the Customs Act, the specified period of six months shall not apply. 14. Admittedly, this is perishable nature of the goods and therefore, Sub-section (1A) of Section 110 of the Customs Act obligates upon the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r company shall file an undertaking with the respondents authorities and before this Court that he possess sufficient assets and in the event the consignment is found to have origin from Iran, he shall pay the differential duty if the petitioner is not in a position to pay the differential amount as may be adjudicated. (c) Additionally, the petitioner shall file a bond for the differential duty as per the Customs Act, 1962 and the rules made thereunder, before the authority. 20. Once the Bank Guarantee is furnished of the requisite amount as above, the goods shall be provisionally released in favour of the petitioner. We would like to direct at this stage that the respondent No.2 shall ensure that the inquiry is concluded within a period of twelve weeks from today. If for any good reason or if the respondent No.2 has some information as regards the origin of the goods and need some more time, then it shall be open for the respondent No.2 to file an appropriate application seeking extension of time period to complete the inquiry. If such extension is granted by the Court concerned, then the Bank Guarantee may also stand extended accordingly. However, if it is still not co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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