2026 (8) TMI 1017

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.... SC, Customs. ORDER Heard Dr. A Saraf, learned senior counsel assisted by Mr. A Kaushik, learned counsel for the petitioner. Also heard Mr. S Chutia, learned Standing counsel, Customs Department for the respondent Nos. 1 to 5. 2. By way of the present petition under Article 226 of the Constitution of India, the petitioner assails the seizure effected vide Inventory of Goods Seized dated 07.08.2025 and seeks release of the seized goods along with the vehicle bearing Registration No. AS-01-TC-9600. 3. The brief facts of the case are that the subject consignment of Areca Nuts, being transported in the aforesaid vehicle, was seized and detained on 07.08.2025 on suspicion that the same were of foreign origin, purportedly in exercise ....

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....as been completed and the matter is presently pending adjudication before the competent Adjudicating Authority. It further appears from the record that the petitioner has already approached the Adjudicating Authority, namely, the Commissioner of Customs (Preventive), N.E.R., Customs House, 110, M.G. Road, Shillong, Meghalaya-793001, seeking provisional release of 38,000 Kgs. (Gross 39,500 Kgs.) of Areca Nuts, valued at Rs. 49,87,500/-, covered by Consignment Note No.383 dated 06.08.2025 issued by GSTIN 18CIEPC6605B1ZS, M/s Ankit Enterprises, Guwahati, along with the connected vehicle, in terms of Section 110A of the Customs Act. 8. The aforesaid application seeking provisional release is stated to be pending consideration before the Adju....

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.... custody of the Customs Department and, more importantly, having regard to the statutory mechanism provided under Section 110A of the Customs Act for provisional release of seized goods pending adjudication, this Court is of the considered view that the present writ petition can appropriately be disposed of at this stage by directing the competent Adjudicating Authority to consider and dispose of the petitioner's application for provisional release in accordance with law. 13. Accordingly, the Commissioner of Customs (Preventive), N.E.R., Customs House, Shillong, being the competent Adjudicating Authority, is directed to consider and dispose of the petitioner's application dated 08.03.2026 [Annexure-XI to the writ petition] seeking provis....