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HC directed provisional release of seized cashew kernels upon petitioner furnishing bank guarantee of Rs. 2.5 crores and bond of Rs. 3.25 crores within seven days. Court rejected petitioner's initial offer of Rs. 1 crore guarantee as insufficient. Seizure involved classification dispute regarding plain versus roasted cashew kernels under bills of entry and whether goods constituted prohibited items. Court noted petitioner possessed Advance Ruling Authority decision and Mumbai Lab report supporting their position, while acknowledging respondents' contrary material required examination during show cause notice proceedings. Regarding detention demurrage charges, court permitted petitioner to seek waiver from respondents, directing disposal according to law. All contentions remain open for final adjudication. Petition disposed of with conditional release order to prevent goods deterioration.
HC directed provisional release of seized cashew kernels upon petitioner furnishing bank guarantee of Rs. 2.5 crores and bond of Rs. 3.25 crores within seven days. Court rejected petitioner's initial offer of Rs. 1 crore guarantee as insufficient. Seizure involved classification dispute regarding plain versus roasted cashew kernels under bills of entry and whether goods constituted prohibited items. Court noted petitioner possessed Advance Ruling Authority decision and Mumbai Lab report supporting their position, while acknowledging respondents' contrary material required examination during show cause notice proceedings. Regarding detention demurrage charges, court permitted petitioner to seek waiver from respondents, directing disposal according to law. All contentions remain open for final adjudication. Petition disposed of with conditional release order to prevent goods deterioration.
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