TaxTMI 
TaxTMI 
2025 (9) TMI 770
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.... Multiventures Pvt. Ltd. under Articles 226 and 227 of the Constitution of India inter alia seeking issuance of an appropriate writ petition directing the Respondents to allow the final release of the Roasted Areca Nuts (hereinafter, 'the goods') imported by the Petitioner on 12th February 2025 vide bill of entry no. 8320009. 3. The case of the Petitioner is that the goods were certified as being fit for human consumption by the Food Safety and Standards Authority of India (hereinafter, 'FSSAI') and the bill of entry was also assessed finally on 19th February 2025. Despite this, the consignment was not released by the Customs Department. The contention raised on behalf of the Customs Department was that the goods were not safe for human ....
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.... dated 18th March, 2025. iii. Report of NFL dated 21st April, 2025. On the basis of all these reports, Mr. Aakarsh Srivastava, ld. Counsel submits that the goods ought not be released. 9. The Court has considered the matter. It is noted that in an application for early hearing, the Petitioner has categorically stated as under: "12. That the prayer for early hearing of the present matter is being made as the goods are perishable in nature and further the heavy rains will lead to more deterioration of the goods and which may also effect the use of goods in industrial purposes also. 13. That the petitioner, therefore, is preferring the present application with the prayer to kindly allow the present early hearin....
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....cts and there could also be a musty odour. 14. Overall, this Court is of the opinion that the Roasted Areca Nuts have deteriorated during the entire process of repeated testing. 15. Under such circumstances, no useful purpose would be served by continuing to leave the consignment with the Customs Department as the Petitioner is willing to give an undertaking that the same would not be used for human consumption. 16. Accordingly, the consignment is provisionally released subject to payment of a sum of Rs.5 lakhs as security with the Customs Department. The Customs Department, after provisionally releasing the goods, shall issue a Show cause notice to the Petitioner in accordance with law and adjudicate the matter. ....
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.... by the Petitioner Company's Director-Mr. Jasbir Singh, undertaking that the goods shall be used only for industrial use. Any violation of this shall be construed as contempt of the order of this Court and if the Customs Department or any other Department finds out that the goods are being used for human consumption, stringent action would be liable to be taken. The Petitioner shall ensure that the said consignment of nuts is used for industrial purposes as has been represented to the Court. The packing of the goods in the above bags shall also take place in the presence of the Customs officials. 16. In addition, the Petitioner shall also deposit a sum of Rs. 5 lakhs as security with the Customs Department. The goods shall be provisional....