Post-import circulars cannot justify confiscation directions where no show cause notice was issued for seized goods.

An order directing an importer to re-export or bring back goods after provisional release was unsustainable where no show cause notice had been issued for confiscation or penalty. The direction also relied on a circular issued after the import, making the subsequent administrative basis inapplicable to the earlier transaction. If the department considered the goods non-compliant with food safety requirements, it was required to act at the relevant time rather than permit provisional release and later deny clearance on the strength of a later circular. The impugned order was set aside.

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Issues: Whether the order directing the appellant to bring back the imported goods and denying clearance was sustainable when no show cause notice had been issued for confiscation or penalty and the circular relied upon was issued after the import.

Analysis: The goods had been provisionally released in March 2000. The impugned direction was founded on a circular issued later, in October 2001, and the record showed no show cause notice for confiscation of the goods or for imposition of penalty. If the department considered the goods to be non-compliant with the relevant food safety requirements, the proper course was to proceed against the goods at the relevant time instead of allowing provisional release and later directing their return on the basis of a subsequent circular.

Conclusion: The order was not sustainable and was set aside. The appeal was allowed.

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