2025 (12) TMI 1158

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....oner under Article 226 of the Constitution of India, inter alia, seeking the following prayers: i) issue a writ of Mandamus thereby directing the Respondent no. 2 to finalize the shipping bill no. 5202192 and 5201743 both dated 28.10.2024 on the basis of the first test report dated 24.12.2024 and 27.12.2024 issued by the respondent no. 3. ii) Issue a writ of Mandamus thereby directing the respondent no. 2 to release the bank guarantee bearing no. 0181IGF241077527 dated 27.12.2024 and bond furnished at the time of releasing of the goods covered under shipping bill no. 5202192 and 5201743 both dated 28.10.2024 on provisional basis. iii) Issue a writ of Mandamus thereby directing the respondent no. 2 to issue NOC to ....

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....24th December, 2024: TEST REPORT Reported Date: 24.12.2024 1. Lab No: CRCL/Food/21/1942 (E)/03.12.2024 2. Test Memo No: 7/CUS/ECFS/MISC/393/2024-Docks 3. Name Contact information of customer: Customs House Chennai 4. Description of Sample: Mouth Freshners Pan Masala RG 5. Sample Plan: Sample Not Drawn By this Laboratory.   Report: The sample as received is in the form of light brown irregular granules having characteristic odor. The sample u/r has the characteristics of tobacco. Its composed of betel nut. nicotine, catechu, added lime, and flavouring substances. It is having following constants:   Sr. No. Parameters Test method Result 1. Moisture (....

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....le in Hydrochloric acid On dry basis (% by mass) IS 5643:20192.70 2.70 5. pH of the sample -- 9.85 8. At the time of provisional release of the goods, certain bank guarantees were furnished by the Petitioner. Since there was no objection in the first CRCL reports, the Petitioner sought finalisation of the shipping bills and release of the bank guarantees. 9. According to the Petitioner, surprisingly, without drawing any further samples, a new CRCL report dated 10th November, 2025 (hereinafter, 'second CRCL report') was issued to the Petitioner, in the form of clarification, wherein it was observed as under: "The tested samples u/r were found to contain betelnut, nicotine (ingredient of tobacco), catechu, lim....

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....ed to nor decided till date. 16. Moreover, the circumstances which warranted the issuance of the second CRCL report are completely unknown and it does not specify as to why the same were issued. The second CRCL report refers to an email of the Customs Department dated 07th November, 2025. 17. The matter deserves to be considered by the Commissioner of Customs in a holistic manner and the representations for release of the bank guarantees deserve to be decided on an early date. 18. Further, it is also noticed that no Show Cause Notice (hereinafter, 'SCN') has been issued to the Petitioner. If any SCN is to be issued to the Petitioner, the same ought to be done expeditiously so that further shipments of the Petitioner are not unneces....