TaxTMI 
TaxTMI 
2026 (8) TMI 1014
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....rishnan For the Respondents (in all WPs) : Mr.M.Santhanaraman, Sr.Standing Counsel (W.P.Nos. 2050 of 2026 and 23278 of 2026) Ms.Pooja Jain, Jr. Standing Counsel (For W.P.No. 24543 of 2026) COMMON ORDER Since the issues involved in all these writ petitions are interconnected, they are heard together and disposed of by this common order. 2. W.P. No. 2050 of 2026 has been filed challenging the seizure memo dated 01.01.2026 issued by the second respondent under Section 110 of the Customs Act, 1962. According to the said memo, the goods imported under Bill of Entry No. 5084880 dated 14.10.2025, filed by CHA Orbis Enterprises LLP on behalf of M/s. Asia Gate Exims (IEC: DRIPR9914J), described as "500 bags of Agricultural Rejected Nut P....
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....ure memo dated 01.01.2026. The petitioner challenged the seizure before this Court in W.P. No. 2050 of 2026. By order dated 22.01.2026, this Court directed the respondents to obtain another expert opinion on whether the goods were animal feed. 7. Pursuant to the said order, the Central Revenue Control Laboratory, New Delhi, submitted its report dated 19.02.2026 stating that the tested parameters were within the prescribed limits for compounded cattle feed under Indian Standard IS 2052:2023. The laboratory, however, stated that it could not determine whether the sample was fit for human consumption because its exact identity was not known. It also observed that no visible mould or fungus was found and that the actual use of the sample cou....
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....ssue regarding proper classification and duty liability has to be decided in adjudication under Section 28 of the Customs Act. Therefore, according to the respondents, the petitioner is not entitled to unconditional release of the goods, though provisional release may be considered subject to conditions. 11. I have considered the submissions of the learned counsel for the parties and perused the materials placed on record. 12. The facts are largely undisputed. The only issue that arises for consideration is whether the period of six months under Section 110(2) of the Customs Act has to be reckoned from the date of detention or from the date of issuance of the seizure memo. 13. Admittedly, the goods were detained on 23.10.2025 and t....
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....hs from the date of detention, the competent authority had no jurisdiction to extend the time. Consequently, the impugned communication dated 19.06.2026 is without authority of law and is liable to be set aside. 16. However, the question whether the imported goods are animal feed or broken cashew nuts, and the consequential issue of classification and duty liability, requires adjudication by the competent authority under Section 28 of the Customs Act. Accordingly, the following order is passed: i. Writ Petition in W.P. No. 24543 of 2026 is allowed. ii. The communication dated 19.06.2026 issued by the second respondent under the proviso to Section 110(2) of the Customs Act is quashed. iii. In terms of Section 11....