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2016 (9) TMI 1165 - AT - CustomsProvisional release of betel nuts – seizure – evidence produced as to the ownership of the goods – whether rejection of provisional release of goods is proper and justified? – Held that: - Even if no owner is coming forward to claim the goods then also it is a settled proposition of law that the goods should be released to the person from whose custody the goods were seized. In the present case as per the case records there is no indication till date that seized betel nuts are of foreign origin. No evidence has been brought by the Revenue on record that betel nuts are absolutely prohibited or banned for importation into the country. Betel-nut unfit for human consumption – test carried out by Food Analyst, Guwahati – Held that: - provisions of Food Safety & Standards Act, 2006 are implemented by the State Govt. and not by the authorities under the Customs Act, 1962. Such objection can be raised only when the goods are being imported through regular Custom stations. The request of the Appellant for provisional release of seized betel nuts rejected by the Adjudicating authority was improper and legally not correct. It is ordered that seized betel nuts should be provisionally released to the Appellant after executing a bond for the full value of the goods with one solvent surety equal to 25% of the value of the seized goods. Appeal allowed – decided in favor of appellant.
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