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        2024 (1) TMI 476 - HC - Customs

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        Bombay HC orders release of apple consignment after import price meets minimum requirement under Notification 5/2023 The Bombay HC ruled in favor of the petitioner seeking provisional release of apple consignment. The imported apples were priced at Rs. 50/- per kg, which ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Bombay HC orders release of apple consignment after import price meets minimum requirement under Notification 5/2023

                              The Bombay HC ruled in favor of the petitioner seeking provisional release of apple consignment. The imported apples were priced at Rs. 50/- per kg, which met the minimum price requirement under Notification No. 5/2023. The court held that since the import price was not below the prescribed minimum, authorities could not detain the consignment on grounds of prohibited goods. The court directed release of goods covered under specified Bills of Entry dated November 2023 upon furnishing a bond, disposing of the petition in petitioner's favor.




                              Issues involved:
                              The issues involved in the judgment include the clearance of imported apples subject to Notification No. 5/2023, the detention and release of goods by customs, the applicability of minimum price regulations, and the entitlement of the petitioner to seek provisional release based on previous court orders.

                              Clearance of Imported Apples:
                              The petitioner sought the release of goods covered by specific Bill of Entry numbers for home consumption, contending that the customs department was not clearing the consignment due to Notification No. 5/2023. The petitioner argued that the notification was inapplicable as the import price was at Rs. 50 per kg, which was not below the minimum price set by the notification. Previous court orders in similar cases supported the provisional release of such imports.

                              Entitlement to Provisional Release:
                              The court considered previous cases where similar challenges were addressed, noting that the petitioner's import price was in compliance with the minimum price set by Notification No. 5/2023. The court observed that the revenue's argument regarding a recent confiscation order did not affect the petitioner's entitlement to seek provisional release based on the import price being at Rs. 50 per kg.

                              Legal Precedents and Consistent Views:
                              The court highlighted that both the Kerala High Court and the Madras High Court had consistently permitted the clearance of apples subject to Notification No. 5/2023 being stayed. The court emphasized that no contrary judgments were presented, and the stay order by the Kerala High Court applied nationwide. Considering the perishable nature of the imports, the court allowed the petition for provisional release based on the import price being compliant with the notification.

                              Judgment and Disposition:
                              The court directed the release of the petitioner's imports of apples covered by specific Bill of Entry numbers, subject to furnishing a bond and appropriate assessment within a specified period. The court clarified that apart from the issues addressed, no other matters were examined, and the petition was disposed of without costs.
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                              ActsIncome Tax
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