2022 (9) TMI 1075

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.... in this petition relates to the goods such as Instant Coffee Nescafe, Chewing Gum Trident, Samyang Mix Noodles, Waffer Chocolate Ferrero, Chocolate Bar Kinder Bueno, Chocolate paste Nutella, Sugar Confectionery Candy Fruitella, Chocolate Bar Bounty, Chocolate Bar Snickers, Chocolates bar Mars, Chocolate Bar Twix, Chocolate Bar Cadbury etc.. 2.1 The petitioner made the following prayer, "to direct the Respondent No.3 to immediately order for provisional release and re-export of the goods being seized under "Seizure Memocum- No Objection for Provisional Release" dtd. 13.4.2002 by respondent No.2 herein." 3. The goods were being transported by the petitioner from Mundra Port to Mumbai in a vehicle bearing registration No. HR-38-W-7629, whic....

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....mporter or transporter may approach to the Principal Commissioner or any other competent authority mentioned in the seizure memo for provisional release of the goods under section 110A of the Customs Act. 4. The petition was contested by filling affidavit-in-reply by respondent No.2, in which it was stated that the goods of the petitioner so transported and intercepted did not meet with the essential requirements under the Food Safety Act and the relevant Regulations mentioned above. The non-compliance was with regard to not having Food Safety and Standards Logo, not having license number, not having the details much less accurate details about the importer of the goods, not having the logo about the Non-Veg or Veg items. Other aspects as ....

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....nted in terms of section 110A of the Customs Act. In this regard, it is to be noticed from the contents of the affidavit-in-reply filed by respondent No.3 Customs that the petitioner has already made applications in form of letters dated 4.6.2022 and 1.7.22 seeking provisional release of the goods. The affidavit-in-reply in para 8.9 inter alia mentions that while seeking provisional release, the petitioner has expressed its inability to give bank guarantee as required for safeguarding the interest of the Customs. 5.3 Learned advocate for the petitioner in support of the prayer for provisional release attempted to rely on the decision of the Division Bench of this Court in Zip Zap Exim (P) Ltd. vs. Union of India [2020 (35) GST 387 (Guj.)] ....