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2022 (9) TMI 1305 - HC - CustomsSeeking provisional release and re-export of seized goods - goods seized on the ground of non-observance of conditions of Food Safety and Standards Act, 2006 read with Food Safety Standard Rules, 2011 as well as the Food Safety and Standard (Import) Regulation, 2017 and other applicable FSSAI norms and other safeguarding conditions - HELD THAT:- The provisional release is granted in terms of section 110A of the Customs Act. In this regard, it is to be noticed from the contents of the affidavit-in-reply filed by respondent No.3 Customs that the petitioner has already made applications in form of letters dated 4.6.2022 and 1.7.22 seeking provisional release of the goods. The affidavit-in-reply in para 8.9 inter alia mentions that while seeking provisional release, the petitioner has expressed its inability to give bank guarantee as required for safeguarding the interest of the Customs. It is noticed that the decision of this court in Zip Zap Exim (P) Ltd. [2020 (2) TMI 1239 - GUJARAT HIGH COURT] was based on different facts including on the ground of value of the goods, whereas the present controversy involves allegation of serious breaches on the part of the petitioner regarding non-compliance of the Food Safety Standards. Furthermore, there is no gainsaying that under section 110A of the Customs Act, the authorities are empowered to consider the question of release and put appropriate conditions for such release. Therefore, the judgment relied on by learned advocate for the petitioner, which stands true on its own facts, could not be applied in the present case. Thus, it would be a proper course if the letters-cum-applications of the petitioner pending with the authorities seeking provisional release of the goods are decided by the authorities in exercise of powers under section 110A of the Act. It will be for the competent Customs authorities to take a proper decision about the provisional release imposing conditions for such release as may be deemed fit by the authorities - the competent authority of the Customs department shall consider the pending applications/letters containing the prayer of the petitioner for provisional release of the goods by imposing appropriate conditions within a period of one week from today. Petition disposed off.
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