TaxTMI 
TaxTMI 
2026 (3) TMI 936
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....able and in the interest of justice that this Hon'ble Court may be pleased to hold and declare that impugned actions on the part of the officers of the 2nd and 3rd Respondents, in withholding the clearance of the consignment of Walnut Kernel covered by Bill of Entry No. 7217571 dated 30.01.2026, Exhibit-J and directing the Petitioner to furnish the Bank Guarantee of Rs. 2,68,43,299.60, is without any basis of whatsoever nature and in breach of the statutory provisions and the same causes and deserves to be set-aside, in the interest of justice; (b) to issue Writ of Mandamus or any other appropriate writs, orders or directions under Article 226 of the Constitution of India ordering and directing the Respondents and their subordi....
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....acking list and transit certificate establishing that the Walnut Kernels were being transported from Afghanistan to Jawaharlal Nehru Port (JNPT), Nhava Sheva, India. iii. The Walnut Kernels were stuffed in two separate containers and loaded at Bandar Abbas Port, Iran, on the Vessel 'MV Reyfa' amongst various other containers. The shipping line issued two bills of lading and in the first bill of lading, it was mentioned that the Walnut Kernels were loaded at Bandar Abbas Port, Iran, and the place of discharge was Jabel Ali Port, UAE, and the final place of delivery was JNPT, Nhava Sheva, India. In the second bill of lading, it was recorded that the port of loading was Jebel Ali Port, UAE and port of discharge as well as port of deli....
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.... the importer i.e. Petitioner. vi. On 5th February 2026, the officers of the Customs conducted 100% examination of the Walnut Kernels and also caused verification of the documents tendered wherein no discrepancy was found. vii. On 7th February 2026, the Bill of Entry filed by the Petitioner was reassessed and the same contained a clause of furnishing provisional duty bond equivalent to the assessable value of the consignment of Walnut Kernels. On the same date, the Petitioner also furnished the provisional duty bond in the office of the Customs Department. viii. However, on 13th February 2026, despite tendering the provisional duty bond, the officers of the Respondent Department did not permit clearance of the Wal....
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....olding of the Walnut Kernels was rightly done by the Respondents inasmuch as there was no clarity insofar as the certificates of origin were concerned. 8. Having heard learned counsel for the parties and having perused the record and proceedings, we proceed to decide the present Petition. 9. We are of the view that the impugned action on the part of Respondent Department in withholding the Walnut Kernels and insisting on a fresh bank guarantee for releasing of the consignment of Walnut Kernels is arbitrary and contrary to the earlier actions taken by the Respondent Department in respect of the clearance of the Walnut Kernels. It is quite clear from the facts of the case that on 5th February 2026, 100% examination of the Walnut Kernels....
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.... Entry has been provisionally assessed and the provisional duty bond has been furnished by the Petitioner, further condition of furnishing bank guarantee could not have been imposed by the Respondent Department. 11. We are also inclined to reject the arguments as advanced by the Respondent Department that no investigation was made verifying the country of origin from where Walnut Kernels were imported or from where the same were loaded, inasmuch as the Respondent Department themselves have defaced the certificate of origin on 2nd February 2026. 12. Considering the aforesaid factual position, in view of the fact that the provisional duty bond has already been furnished by the Petitioner, we are of the view that the clearance of the Wal....