AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (3) TMI 1133
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....l Application was taken up for final consideration. 1.1 Rule returnable forthwith. Learned advocate Mr.Priyank Lodha waives service of Rule on behalf of respondents. 1.2 Heard learned advocate Mr. Rohan Lavkumar for Nanavati Associates for the petitioner. 2. It is for seeking the following prayers as advanced in the memorandum petition that the petitioner has filed this Special Civil Application under Article 226 of the Constitution, "(a) to direct the respondents to allow the petitioner to clear the goods imported through the two Bill of entries i.e. Bill of Entry No. 3989898 dated 31.13.2022 and Bill of Entry No. 4026695 dated 4.1.2023 filed with the office of respondent No.3; (b) to quash and set aside the seizure memo dated 16.0....
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....6.1.2023, which refers to only one Bill of Entry No. 3989898 dated 31.12.2022 out of the above two, it was stated therein that amongst the documents produced, the petitioner submitted Phytosanitary certificates issued by the Chile on 12.1.2023. They were Phytosanitary Certificate No. 2178019, 2171104, 2178021 and 2166630. 3.2 It was mentioned in the seizure memo that on perusal of the documents it was found by the authorities that the very Phytosanitary Certificates were used and submitted by other importers in relation to their consignments. The names of those cosigners were also mentioned in the seizure memo which inter alia included A & A Shipping Services. 3.3 The Preventive Officer, Customs House, Mundra Port-respondent No.3 herein s....
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....posed and the relief to the petitioner may be granted. 4.2 Learned advocate for the respondent on the other hand relied on the affidavit-in-reply to oppose the prayer. He raised various contentions on the basis of the contents of the affidavit-in-reply. 5. While the court has gone through and considered the contentions raised in the affidavit-in-reply, suffice it to mention that it is not the stand of the authorities for the seizure of the goods that the goods are unfit for human consumption. On the contrary as was highlighted by the petitioner, the petitioner has obtained provisional 'No Objection' certificate for clearance of imported food from the Food Safety and Standards Authority of India dated 07.01.2023, report of Laborato....
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....th greater swiftness to proceed with the adjudicatory mechanism and take a final decision. 5.4 As far as the prayer for provisional release of the goods are concerned, it could be considered not only on the basis of the facts obtaining, but also in view of decision of M/s. A and A Shipping Services (supra) as could be gathered from the contents of para 9.2 of the said decision. In that case, the seizure of the goods of very nature was based on identical allegation namely that the same Phytosanitary Certificate issued by the Chilen authorities were used for different consignments by different importers. 5.5 Para 9.2 of may be extracted from the said decision, "On perusal of the documents submitted by the importer and it was noticed that ....
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....deling Limited vs. Principlal Commissioner of Customs being Special Civil Application No. 1796 of 2022 and took the view that the authorities were required to release the goods which were of perishable in nature. 6.1 It was noted by the court that the petitioner therein had paid the tax. In that view of the matter, the Division Bench deemed it proper to impose suitable conditions of furnishing of bank guarantee, furnishing of bond and obtaining undertaking of the Manager Director as directed in para-19 of the order to permit the provisional release. The review application filed against the siad judgement came to be dismissed. 7. The two Bills of Entries in the present case indicated that they relate to fresh Kiwi fruits of the description....