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TMI Blog2023 (12) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant record on the file of Respondent No. 2 and may further be pleased to issue a Writ of Mandamus or any other appropriate writ or order or directions, directing the Respondents and more particularly to the Respondent No. 2 to grant Release of the goods covered by Exh.-A, Bill of Entry No. 9267585 dated 16.12.2023 for the home consumption on such terms and conditions as this Hon'ble Court may deem fit and proper. (c) This Hon'ble Court may direct the Respondents to Provisional Release the goods covered by Exh.-A, Bill of Entry No. 9267585 dated 16.12.2023 on reasonable bond and conditions. (d) Pending the hearing and final disposal of the present Writ Petition, this Hon'ble Court may direct the Respondent No. 2 to Provisional R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2023. 5. As rightly pointed by Mr. Patil, we have considered similar challenge in Jumbo Dates (supra). We note our order dated 21st December 2023 which reads thus: "1. We have heard Mr. Patil, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. The present proceedings concern the import of apples under the subject Bill of Entry. The prayers as made in the present petition is in regard to the provisional release of the consignment of apples imported by the petitioner, which have been detained and not released by the respondents, on the ground that Notification No. 5/2023 has been issued, which caps the minimum price of apples for import at Rs. 50/- per kg. 3. The contention as urged by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the respondents. 6. In our view, the petitioner is entitled to provisional release of goods as prayed for, for more than one reason. Notification No. 5/2023 which imposes minimum price of Rs. 50/- per kg. for import of apples has been stayed by the Kerala High Court. Secondly, only issue is with respect of valuation and goods being perishable in nature and further the petitioner is willing to comply with the terms and conditions to be put forth by respondent no. 2 for provisional assessment of goods there does not seem to be justifiable release to detain the goods. In the light of these facts, it would be in the interest of justice that the petition be allowed in terms of prayer clause (1). 7. We, therefore, direct Respondent to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue only on the ground of the notification in regard to fixing of the import price, the present consignment of the apples, as imported by the petitioner should be labelled as prohibited goods. 10. We may also observe that not only this Court in the case of M/s. Indusina Exim LLP vs. The Commissioner of Customs (Import) but also the Kerala High Court as well as the Madras High Court have taken a consistent view in regard to permitting clearance of the apples on the ground that Notification No. 5/2023 has been stayed. We have not been pointed out any judgment which takes a contrary view in regard to the notification in question. We have also not been pointed out that the stay of the said Notification as ordered by the Kerala High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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