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of <h1>Court Orders Release of Imported Apples Within 4 Days Upon Bond, Citing Stay on Notification and Perishable Goods.</h1> <h3>M/s. Indusina Exim L.L.P. Versus The Commissioner of Customs (Import) & Ors.</h3> The HC directed the respondents to provisionally assess the Bill of Entry within four days and release the imported apples upon the petitioner furnishing ... Provisional release of goods - Valuation of goods - applicability of N/N. 5/2023 which imposes minimum cap of Rs. 50/- per kg. for import of Apples - HELD THAT:- 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. The Respondents are directed to provisionally assess the Bill of Entry No. 8733339 within a period of four days from today and release the goods on the petitioner furnishing the bond - petition disposed off. Issues involved:The issues involved in the judgment are the provisional release of goods, valuation of imported goods, compliance with minimum import price notification, and the stay of the notification by the Kerala High Court.Provisional Release of Goods:The petitioner, engaged in import and export business, filed a Bill of Entry on 11th November 2023 for clearance of apples imported from Iran. Despite requests for provisional release due to perishable nature of goods and the stay of Notification No. 5/2023 by the Kerala High Court, there was no response from the respondents. The petitioner sought a writ of mandamus for the release of goods covered by the Bill of Entry.Valuation of Imported Goods:The petitioner responded to a query on the valuation of imported goods in light of the notification capping the minimum price of apples for import. The petitioner referenced a decision of the Kerala High Court staying the notification and requested provisional assessment based on the minimum import price. The respondents opposed the release based on the notification but did not dispute the stay by the Kerala High Court.Compliance with Minimum Import Price Notification:Notification No. 5/2023 imposed a minimum price of Rs. 50/- per kg for apple imports, which the petitioner imported at a lower price. The respondents relied on this notification to oppose the release of goods. However, the Kerala High Court had stayed the notification, creating a legal ambiguity.Judgment:The High Court directed the respondents to provisionally assess the Bill of Entry within four days and release the goods upon the petitioner furnishing a bond. The court found that the petitioner was entitled to provisional release due to the stay of the notification, perishable nature of goods, and willingness to comply with assessment terms. The petition was allowed in favor of the petitioner without any costs.
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