TMI Blog2022 (9) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... in question shall be released within 48 hours from the date of furnishing of such bank guarantee. - WPO 2591 of 2022 - - - Dated:- 20-9-2022 - HON BLE JUSTICE MD. NIZAMUDDIN Mr. Sudhir Mehta, Mr. Anurag Bagaria, Ms. Riya Debnath, Advocates for the petitioner. Mr. K. K. Maiti, Ms. Ekta Sinha, Advocates for the respondent nos.1 2. The Court : This writ petition was heard at length on 15 th September, 2022 and a detailed order was passed recording the facts and decision relied upon by the learned counsel appearing for the petitioner which will appear from the said order dated 15th September, 2022. Facts, in short, are that the petitioner has approached this Writ Court for release of the goods in question provisionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is totally prohibited or banned under any law for the time being in force [E.g. PFA, CITES, Weight Measures Act, etc.] or where prosecution is contemplated. At most, samples should be drawn and consignment should be allowed to be cleared on provisional basis as a matter of right. This will prevent congestion at ports and warehouses. Adequate B.G./security may be taken to safeguard revenue (including possible fine and penalty). In case where it is decided to detain the consignment action should be taken to shift the same to a Customs Warehouse under Section 49 of the Customs Act, 1962 [Board s Circular No. 84/95-Cus., dated 25-7-95 may be referred to 1995 (79) E.L.T. T12]. Mr. Maiti, learned counsel appearing for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h order. Mr. Maiti defends the reasoning and finding of the adjudicating authority. Considering the submissions of the parties, relevant circulars and the order of the Division Bench of this Court in the case of Texport Electronics Limited (supra) and the order of the Commissioner of Customs (Appeal), I am of the view that defence taken by the respondent Customs authority in opposing the prayer and reliefs sought by the petitioner, is not sustainable for the following reasons : (i) The adjudication order and the findings in the adjudication order has already been set aside by the Commissioner of Customs (Appeal) and until and unless the order of the Appellate authority is stayed or set aside by any higher forum, the said adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re cannot be any bar in releasing the goods if not prohibited in terms of any circular. In addition, submission of Mr. Mehta is that the goods in question is a perishable goods which is spirit and if it is not released timely, it will perish. In view of the reasonings and discussions made hereinabove, this writ petition being WPO 2591 of 2022 is disposed of directing the respondent authority concerned to release the goods in question upon furnishing of bank guarantee of Rs.56 lakhs which was determined by the respondent department as a redemption fine and if such bank guarantee is furnished to the respondent authority concerned, the goods in question shall be released within 48 hours from the date of furnishing of such bank guarantee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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