TaxTMI 
TaxTMI 
2025 (7) TMI 291
X X X X Extracts X X X X
X X X X Extracts X X X X
.... petition has been filed by the Petitioner-M/s Shreehari Ananta Overseas Pvt. Ltd under Article 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent to provisionally release the Roasted Areca Nuts (hereinafter, 'goods') of the Petitioner. The petition further challenges the order bearing no. 1/2025 dated 29th May, 2025 (hereinafter, 'impugned order') passed by the Joint Commissioner of Customs, ICD Patparganj Port imposing conditions for provisional release of the goods of the Petitioner. 4. The case of the Petitioner is that it had obtained an Advance Ruling from Customs Authority of Advance Ruling, New Delhi (hereinafter, 'CAAR') that the goods are to be classified under....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d areca nuts imported vide Bills of Entry Nos. 5890050 dated 30th September 2024, 6003769 dated 07th October 2024 and 6139769 dated 15th October 2024. 4. The case of the Petitioner is that it had imported roasted areca nuts and after obtaining an advance ruling bearing no. CAAR/Del/Shree Hari/28/2024 dated 13th May 2024, classified the impugned goods under the Custom Tariffs Heading 2008, specifically under CTI 2008 19 20. 5. The impugned goods imported under three bills of entry were detained by the Customs Department. According to the Petitioner the Food Safety and Standards Authority of India (hereinafter, 'FSSAI') had given a clean report to the Petitioner's goods. 6. However, the Customs Department again chos....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... directed to pass the order on provisional assessment by 31st May, 2025. 13. The petition stands disposed of in the above terms. Pending applications, if any, are also disposed of." 9. As can be seen from the above order, this Court had directed that the goods shall be released for industrial use and the prayer for provisional release of the goods shall be considered by the Customs Department on such terms and conditions. The Department was to pass the said order by 31st May, 2025. 10. The said order was passed by the Joint Commissioner of Customs which is the order now impugned before this Court. In terms of the impugned order dated 29th May, 2025, the conditions imposed are as under:- Order "Keepi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bmit an 'End Use Certificate' to this office. In case, any deviation in the use of impugned goods other than for industrial purposes, is noticed by the Department or any other Partner Government Agency, action will be initiated in accordance with law." 11. The Court has heard the submissions of ld. Counsels for the parties. Mr. Arjun Raghavendra, ld. Counsel for the Petitioner submits that considering the value of the goods itself is Rs. 1 Crore, the conditions imposed are extremely onerous. 12. Mr. Anurag Ojha, ld. SSC on behalf of Customs Department submits that the value of the goods is as per the minimum import price, which is approximately Rs 4.10 Crores, therefore, the conditions are not onerous. 13. The Court has conside....