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2022 (9) TMI 1305

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..... 022 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 th .....

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..... dvocate Mr. Chirayu Mehta for respondent No.3. 2. The controversy in this petition relates to the goods such as Instant Coffee Nescafe, Chewing Gum Trident, Samyang Mix Noodles, Waffer Chocolate Ferrero, Chocolate Bar Kinder Bueno, Chocolate paste Nutella, Sugar Confectionery Candy Fruitella, Chocolate Bar Bounty, Chocolate Bar Snickers, Chocolates bar Mars, Chocolate Bar Twix, Chocolate Bar Cadbury etc.. 2.1 The petitioner made the following prayer, to direct the Respondent No.3 to immediately order for provisional release and re-export of the goods being seized under Seizure Memocum- No Objection for Provisional Release dtd. 13.4.2002 by respondent No.2 herein. 3. The goods were being transported by the petitioner from .....

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..... rms and other safeguarding conditions. It was provided in the seizure memo that the importer or transporter may approach to the Principal Commissioner or any other competent authority mentioned in the seizure memo for provisional release of the goods under section 110A of the Customs Act. 4. The petition was contested by filling affidavit-in-reply by respondent No.2, in which it was stated that the goods of the petitioner so transported and intercepted did not meet with the essential requirements under the Food Safety Act and the relevant Regulations mentioned above. The non-compliance was with regard to mentioning of incorrect quantity, not having Food Safety and Standards Logo, not having license number, not having the details much les .....

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..... under the law. 5.2 As far as the prayer for provisional release of the seized goods is considered, 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. 5.3 Learned advocate for the petitioner in support of the prayer for provisional release attempt .....

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..... imposing conditions for such release as may be deemed fit by the authorities. 6. When the applications seeking provisional release are pending before the authorities, it is entirely for the authorities to consider the same and to further assess the requirements of the nature of the security to be obtained for the provisional release. 6.1 We direct that 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. 6.2 We do not express any opinion about the merits of the case, including about the nature of the conditions to be imposed. 7. The p .....

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