2025 (2) TMI 1205

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....t, inter alia, to quash the impugned Warehouse License Suspension Order dated 7th October, 2024 issued under Section 58B(2) of Customs Act, 1962 by the Commissioner of Customs (Preventive), Uttar Pradesh & Uttarakhand. 3. On the last date of hearing, i.e. 6th February, 2025, no one had appeared in the matter on behalf of the Respondents on advance notice. Subsequently, Mr. Harpreet Singh, ld. Senior Standing Counsel who was present in Court was requested to accept notice on behalf of the Respondents. The relevant portion of the order dated 6th February, 2025 is extracted hereinunder: "4. In this petition, no one has appeared on advance notice. 5. Mr. Harpreet Singh, ld. Senior Standing Counsel who is present in Court is....

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....r. Rajeev Prabhakar. The grandson-Mr. Naman Gupta, who is stated to be of 22 years of age, was also arrested by the DRI and bail was granted by the Sessions Court in Delhi on 25th July, 2024. 9. On 7th October, 2024 the Petitioner's warehouse license was suspended by the Commissioner of Customs (Preventive), Uttar Pradesh & Uttarakhand. Further, the goods of the Petitioner, stated to be valued at Rs. 23 crores approx. were seized by the DRI, Delhi Zonal Unit vide seizure orders dated 1st June, 2024, 9th August, 2024 and 13th November, 2024. 10. The ld. Counsel for the Petitioner had on the last date of hearing i.e., 6th February, 2025 prayed for interim relief. The Court had issued notice to the Customs and requested the ld. Counsel, ....

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....as per details furnished in the table below: Table-1 (Import) Bill of Entry Date Quantity of Betel Nut (in MTS.) Declared value of goods @4.35 USD in B/E/estimated value (In Rs.) Minimum Import Price @ 6033 USD per MTS mentioned in Notification No. Estimated duty/duty payable @120.5% (in Rs.) Duty actually paid/ duty deposited (in Rs.) Duty Differential (in Rs.) 3692952 27.05.2024 54 19813815 27479711 33113052 0 33113052 3692948 27.05.2024 54 19813815 27479711 33113052 0 33113052 3692956 27.05.2024 54 19813815 27479711 33113052 0 33113052 3692949 27.05.2024 54 19813815 27479711 33113052 0 33113052 3692955 27.05.20....

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....eizure memo dated 09.08.2024 in terms of Section 110A of Customs Act. 1962. The request may be considered for provisional release and dealt with in terms of Para 2.2 of the Board Circular No. 35/2017 dated 16.08.2017, issued from F. No. 394/13/2016-Cus and with the terms mentioned in Board Circular No. 33/2005 dated 02.08.2005 and 30/2013 dated 05.08.2013. However, It is requested that export benefits claimed by the exporter in export consignments mentioned in Table-II cannot be granted as the exporter has not complied with condition of MOOWR Scheme." 13. As stated by Mr. Harpreet Singh, Senior Standing Counsel, the Department of Customs has not provided any instructions in the present case. Further, the goods are of a perishable nature.....