TaxTMI 
TaxTMI 
2026 (3) TMI 1212
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....or any other appropriate writ or order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside (i) the impugned seizure memo dated 7.2.2026 issued by Respondent no. 5 (Exhibit-A herein) and (ii) order dated 20.2.2026 passed by Respondent no. 4 (Exhibit-B herein) to the extent it seeks an bank guarantee of Rs.10 lacs and undertaking stating that the goods would not be used for human consumption; (b) That this Hon'ble Court be pleased to issue Writ of Mandamus or a Writ in the nature 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 officers, subordinates, servants and agents to forthwith permit clearance of the Roasted Areca Nuts covered under Bill of Entry Nos. 6695720 dated 3.1.2026 and 6829010 dated 11.1.2026 (Exhibit-C and D herein) for home consumption on payment of appropriate duty." 3. The primary challenge in the present petition is the action of Respondent no. 5 in illegally seizing the roasted areca nuts (the imp....
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....cs of the roasted areca nut free from visible extraneous matter. 6. On the basis of the said test reports, the FSSAI issued another NOC on 19th January 2026 for clearance of the imported goods. Since the FSSAI report did not specify the moisture content of the samples, on 20th January 2026, the Petitioner made a request for inclusion of moisture in the test report of the imported goods. Pursuant thereto, the officer of FSSAI forwarded the same samples for further analysis. On 22nd January 2026, on the basis of NOC dated 19th January 2026 issued by FSSAI, the officers of Jawaharlal Nehru Customs House (JNCH) Customs issued out of charge order in respect of Bill of Entry No. 6829010 dated 11th January 2026, however no out of charge order was issued in respect of Bill of Entry No.6695720, dated 3rd January 2026. 7. It is the Petitioner's contention that in spite of out of charge order dated 22nd January 2026 issued by the officers of JNCH Customs in respect of one Bill of Entry, the Respondent no. 3 issued a letter of even date informing the Petitioner that both the consignments in respect of Bills of both Entries were put on hold, and further sought to conduct fresh examination....
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.... (DIN), though the same is a mandatory requirement. Respondent no. 3 also issued a letter dated 11th February 2026, granting NOC for provisional release of the imported goods under Section 110A of the Customs Act. By another letter dated 11th February 2026, Respondent no. 3 further sought to draw fresh samples of the imported goods again. 10. On 20th February 2026, Respondent no. 4 passed the impugned order of provisional release of imported goods under Section 110A of the Customs Act, subject to conditions mentioned therein and directed the Petitioner to execute a No Use Bond of the declared assessable value and to furnish an undertaking that the imported goods shall not be used for human consumption till their edibility report is issued by the CRCL and execution of Provisional Disclosure bond (PD bond) and execution of bank guarantee of Rs. 10,00,000/- was not made by the Petitioner. The Petitioner on 23rd February 2026 in response to the aforesaid impugned order, requested the Respondents to allow clearance of goods on submission of PD bond without insisting upon execution of a No Use Bond which had to state that the goods are not fit for human consumption. It is the Petition....
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....correctness and safety of the food articles and thereafter NOC dated 12th January 2026 and 19th January 2026 was issued for the release of the imported goods. Regulation 14(a) of the Food Safety and Standards (Import) Regulations 2017, as per Form-3 reads thus : "A) The sample confirms to the specification laid down for all the parameters in the Act and the rules and the regulation made thereunder; B) The sample does not confirm to the specification laid down for all the parameters in the Act and the rules and regulation made thereunder for parameters." (Emphasis supplied) It is in consonance with the aforesaid Regulation 14.1 that the NOC was issued by the FSSAI; (d) Further Notification No. 57 of 2015-2020, dated 10th February 2021, issued by Director General of Foreign Trade (DGFT) provides that for the mandate of safe food import in India, the FSSAI has notified authorized officer to handle the food import clearance and entry points, and the authorized officers listed would handle the food import clearance. Therefore, it was submitted on behalf of the Petitioner that once the FSSAI has notified the authorized officers and the authori....
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.... thus in agreement with the contentions as made on behalf of the Petitioner that once the FSSAI has cleared the imported goods as fit for human consumption, and also has specified the moisture content in the said test reports, then to question the wisdom of FSSAI, would not be an appropriate approach on the part of the Respondents, as the FSSAI itself being a statutory body is recognized under the Rules to certify the imports. It is not disputed on behalf of the Respondents that the FSSAI is acting under various rigorous provisions of the statute and also the stringent Rules and Regulations framed thereunder. Further, the Respondents have not been able to give any plausible or satisfactory explanation as to why re-testing/re- examination of the imported goods was sought to be done by the Respondents. Learned counsel for the Respondents has tried to canvass the argument that the imported goods are not fit for human consumption by placing reliance on the test reports issued by CRCL basis the observation by CRCL that some parts of the imported goods were damaged nuts and the damage was primarily on account of mould or insects. We are not in agreement with the aforesaid submission, con....
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....oceedings, without prejudice to the rights and contentions of the parties on any of the issues, which may arise, be disposed of by the following order." (Emphasis supplied) 18. Further, the Food Import Manual issued by FSSAI clearly specifies the steps to be taken insofar as laboratory analysis is concerned. It is only after this laboratory analysis is made, that a NOC is issued by the FSSAI and then on the basis thereof, the goods can be released. The relevant procedure for laboratory analysis is reproduced below : "iv) Laboratory Analysis : a) The sample of the imported food product is forwarded to the notified laboratory that is auto selected randomly in the Food Import Clearance System (FISC); b) The samples of imported Food sent by the Officer authorized by FSSAI are analyzed by the laboratory as per parameters defined in the FSS Act and the Regulations thereunder; c) The laboratory shall complete the analysis and upload the test report in FICS in Form 2 of the FSS (Import) Regulations, 2017) within five days of receipt of the sample with conclusive opinion about the product tested as conforming or nonconforming. d) For ....
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....e FSSAI and only on a further certification of the edible standards of the goods, the Petitioner shall be permitted to deal with the same in the domestic market for the purpose of human consumption and not otherwise. The clearance of the goods and the location of the storage for the purpose of the aforesaid exercise be informed to the FSSAI official, who shall escort the goods to the proposed location. (iv) It is clarified that without the certification of the FSSAI or on an appropriate certification of the FSSAI on the impurities, if any, being fully removed, the petitioners shall not deal with the goods. (iv) The Respondents to release the roasted areca nuts without insisting upon any security deposit and undertaking for no use for human consumption from the Petitioner, upon the Petitioner executing a bond for the payment of duty, if any, payable; (v) Rule is made absolute in the above terms. No costs. PER G.S. KULKARNI, J.:-(CONCURRING) 20. I have gone through the judgment of my learned Sister, I completely concur with the observations and the directions issued by Her Ladyship, however, I wish to express some thoughts on the issue considering that an element of pu....