TaxTMI 
TaxTMI 
2026 (9) TMI 107
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....s. 2 and 3: Mr. Jitendra B. Mishra a/w Mr. Ashutosh Misra, Mr. Abhishek R. Mishra. JUDGMENT (PER SANDESH D. PATIL, J.) : 1. Rule. Rule is made returnable forthwith with the consent of the parties and is taken up for final disposal. 2. By the present petition, the petitioner is seeking quashing of the impugned seizure memo dated 19th May, 2026 and the impugned order dated 22nd June, 2026 passed by the respondent No. 5 to the extent it seeks a security deposit / Bank guarantee of Rs. 40,00,000/- from the petitioner. 3. The facts and circumstances give rise to filing of the petition are as under : The petitioner on 28th March, 2026 imported two consignments of Roasted Arecanuts Splits (Beetle Nuts) under Bills of Entry ....
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....petitioner was directed to furnish Bank guarantee of Rs. 40,00,000/-. 4. The respondent Nos. 2 and 3 have filed their affidavit. It is the contention of the respondents that the declaration made by the importer regarding nature, description and tariff classification of the goods is always subject to verification, reassessment and investigation by the proper officer in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975. It is further contended that the issuance of no objection certificate from the authorized officer under the FSSAI Act, 2006 did not conclude the issue of tariff classification under the Customs Tariff Act, 1975. It is submitted that the jurisdiction exercised by the FSSAI Authorities i....
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.... which are already recorded in the affidavit as mentioned above. 8. Heard learned Counsel appearing for the parties. 9. The issue in hand is squarely covered by the Judgment in the matter of NBG International (supra). This Court has in paragraph Nos.17 and 18 observed as under : "17. A Division Bench of this Court in the case of Make Index Impex Vs. Union of India and others 2023-SCC OnLine-Bom-1678, of which one of us (G.S. Kulkarni, J.) was a member, in the context of import of Soya bean, which the Respondents had contended, was harmful for human consumption, has clearly held that once a clear stand is taken by the FSSAI that the Soya bean in question was in no manner harmful for human consumption in whatever form and was i....
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....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 ....