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TMI Blog2023 (3) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT] as could be gathered from the contents of para 9.2 of the said decision. In that case, the seizure of the goods of very nature was based on identical allegation namely that the same Phytosanitary Certificate issued by the Chilen authorities were used for different consignments by different importers. In the facts and circumstances of the case, when the petitioner has agreed to abide by the conditions which may be imposed in light of the decision of this court in M/s. A and A Shipping Services, which could be applied to guide the final order to be passed, this court is inclined to grant the prayer by allowing the provisional release of the goods. As far as the conditions on which the goods may be released to the petitioner, the court leaves the said aspect to the competent authority concerned who shall prescribe the conditions on the lines of the conditions prescribed by this court in M/s. A and A Shipping Services exercising sound discretion in that regard and upon compliance of such conditions shall provisional release the goods. The authorities shall permit the release of the goods on directions imposed. - R/SPECIAL CIVIL APPLICATION NO. 2094 of 2023 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry No. 3989898 dated 31.122022 and Bill of Entry No. 4026695 dated 4.1.2023. The petitioner stated that it filed the necessary documents required for clearance of goods for home consumption, which are detailed in the petition. 3.1 It appears that the respondent custom authorities proceeded to exercise their powers under section 110 of the Customs Act, 1962, which deals with seizure of the goods, documents and things. As per seizure memo dated 16.1.2023, which refers to only one Bill of Entry No. 3989898 dated 31.12.2022 out of the above two, it was stated therein that amongst the documents produced, the petitioner submitted Phytosanitary certificates issued by the Chile on 12.1.2023. They were Phytosanitary Certificate No. 2178019, 2171104, 2178021 and 2166630. 3.2 It was mentioned in the seizure memo that on perusal of the documents it was found by the authorities that the very Phytosanitary Certificates were used and submitted by other importers in relation to their consignments. The names of those cosigners were also mentioned in the seizure memo which inter alia included A A Shipping Services. 3.3 The Preventive Officer, Customs House, Mundra Port-respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standards Authority of India, Quarantined Inspection and Clearance of imported plants/ plant product by the plant quarantine station dated 30.01.2023 as well as Fumigation Certificate dated 30.01.2023, which go to suggest that the goods are worthy of human consumption. 5.1 Section 110A of the Customs Act, 1962 reads as under, 110A.- Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication- Any goods, documents or things seized or bank account provisionally attached under section 110, may, pending the order of the adjudicating authority be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. 5.2 Under the statutory provisions, the seizure of the goods would follow the inquiry and investigation to be further followed by adjudication process which may or may not ultimately lead to confiscation of imported goods as contemplated in section 111 of the Act. The stage of inquiry has yet not been started. It is reflected that though goods were seized on 16.1.2023, so far the petitioner is not issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this court in Besto Tradeling Limited vs. Principlal Commissioner of Customs being Special Civil Application No. 1796 of 2022 and took the view that the authorities were required to release the goods which were of perishable in nature. 6.1 It was noted by the court that the petitioner therein had paid the tax. In that view of the matter, the Division Bench deemed it proper to impose suitable conditions of furnishing of bank guarantee, furnishing of bond and obtaining undertaking of the Manager Director as directed in para-19 of the order to permit the provisional release. The review application filed against the siad judgement came to be dismissed. 7. The two Bills of Entries in the present case indicated that they relate to fresh Kiwi fruits of the description mentioned therein. They are perishable foods. The adjudication is pending, not yet started. 7.1 In the facts and circumstances of the case, when the petitioner has agreed to abide by the conditions which may be imposed in light of the decision of this court in M/s. A and A Shipping Services (supra), which could be applied to guide the final order to be passed, this court is inclined to grant the prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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