Goods Release Order Overturned; Case Remanded for Quick Decision Due to Perishable Nature.

The HC set aside the impugned order dated 02.12.2023, which directed the provisional release of goods based on a now-invalid Circular No. 35/2017-Cus. The matter was remanded to respondent no. 6 for a fresh decision within four working days, given the perishable nature of the goods. Pending applications were disposed of.

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Issues:
The issues involved in the present petition are covered by the order passed today in another case.

Impugned Circular Declared Ultra Vires:
The impugned Circular No. 35/2017-Cus dated 16.08.2017 was challenged by the petitioner as ultra vires and violative of Section 151A of the Customs Act, 1962. A previous decision set aside paragraph 2 of the impugned Circular as ultra vires to the provisions of the Customs Act, rendering the petitioner's challenge moot.

Challenge to Impugned Order:
The petitioner contested an order dated 02.12.2023 directing provisional release of goods upon specific conditions. The conditions were imposed in reference to the impugned Circular, which was previously deemed void by a Coordinate Bench of the Court. As the impugned order was based on the now-invalid paragraph 2 of the impugned Circular, it was deemed necessary to set aside the order.

Remand for Fresh Decision:
The matter was remanded to respondent no. 6 for a fresh decision due to the impugned order being set aside. Respondent no. 6 was directed to decide the matter afresh within four working days, considering the perishable nature of the goods involved. The petitioner was instructed to appear before respondent no. 6 on a specified date and time.

Disposition of Pending Applications:
The pending applications were disposed of, and the impugned order was set aside. The matter was remanded for a fresh decision, emphasizing the urgency of the situation due to the perishable nature of the goods.

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