TaxTMI 
TaxTMI 
2024 (1) TMI 476
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.... a) Be issue Rule, b) This Hon'ble Court may be pleased to call for the relevant record on the file of Respondent No. 1 & 3 & may further be pleased to issue a Writ of Mandamus or any other appropriate writ or order or directions, directing the Respondents & more particularly to the Respondent No. 1 & 3 to grant Release of the goods covered by Exh-A, Bill of Entry No. 8876300 dated 22/11/2023 & Bill of Entry No. 8940516 dated 25/11/2023 for the home consumption on such terms and conditions as this Hon'ble Court may deem fit & proper. c) this Hon'ble Court may direct the Respondents to Release the goods covered by Exh-A, Bill of Entry No. 8876300 dated 22/11/2023 & Bill of Entry No.8940516 dated 25/11/20....
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....ivision Bench of Madras High Court in the case of the Additional Commissioner of Customs vs M/s. N. C. Alexander W.A. No. 2626 of 2023 dtd. 18.10.2023 was pleased to order provisional release of the imports of apples being not affected by Notification No. 5 of 2023. 5. As rightly pointed by Mr. Patil, we have considered a similar challenge in Jumbo Dates (supra). We note our order dated 21st December 2023 which reads thus: "1. We have heard Mr. Patil, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. The present proceedings concern the import of apples under the subject Bill of Entry. The prayers as made in the present petition is in regard to the provisional release of the consi....
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....dusina Exim LLP vs. The Commissioner of Customs (Imports) & Ors. Writ Petition No. 15414 of 2023 in which this Court, considering the order passed by Kerala High Court, had permitted provisional release of the goods in the following terms: "5. We have heard learned counsel for the petitioner and the respondents. 6. In our view, 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....
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.... as annexed in the petition, which are Bill of Entry and Invoices, that the price at which the petitioner has imported the apples in question is at Rs. 50/- and the embargo to any clearance of such import under Notification No. 5/2023, which would operate if the value is below Rs. 50/- per kg. Thus, it would not be correct on the part of the revenue only on the ground of the notification in regard to fixing of the import price, the present consignment of the apples, as imported by the petitioner should be labelled as prohibited goods. 10. We may also observe that not only this Court in the case of M/s. Indusina Exim LLP vs. The Commissioner of Customs (Import) but also the Kerala High Court as well as the Madras High Court have tak....