TMI Blog2023 (3) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... he inquiry and investigation to be further followed by adjudication process which may or may not ultimately lead to confiscation of imported goods as contemplated in section 111 of the Act. The stage of inquiry has yet not been started. It is reflected that though goods were seized on 20.11.2022, so far the petitioner is not issued show cause notice. In any case, the adjudicatory proceedings have not started - The court finds that when the goods are perishable in nature, the authorities should act with greater swiftness to proceed with the adjudicatory mechanism and take a final decision. In the facts and circumstances of the case, when the petitioner has agreed to abide by the conditions which may be imposed in light of the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Rule on behalf of respondents. 1.2 Heard learned advocate Mr. Hardik Modh for the petitioner and learned advocate for the respondent authorities. 2. Following prayers are advanced in the present petition filed under Article 227 of the Constitution, a) To allow the petitioner to clear the goods imported through the Bills of Entry filed with the office of respondent no.3, the Deputy Commissioner of Customs, Kandla. b) To quash and set aside the seizure memo dated 20.11.2022 issued by Respondent no.4, the Preventive Officer, Kandla Special Economic Zone, Kandla. c) Not to initiate any actions for disposal of the goods imported through the Bill of entry filed with the office of Respondent no.3, the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2022. The Bill of Lading of Dubai was dated 14.11.2022. 3.3 Upon examination, the respondent authorities found that Psytosanitary Certificate bearing no. 2166631 dated 09.05.2022 was used for clearing more than one consignment of similar quantity. It was found to have been used by as many as four different importers to clear the goods having declared Chile as origin. 3.4 The authorities proceeded to exercise their powers under section 110 of the Customs Act, 1962, and seized the goods. As stated above, in the seizure memo, it was inter alia stated that the same Psytosanitary Certificate bearing no.2166631 was used many times for similar quantity. The names of the parties who used the same Psytosanitary Certificate included A A Ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tents of the affidavit-in-reply. 5. While the court has gone through the averments and contentions raised in the affidavit, they primarily relate to repeat use of the Phytosanitary Certificate for more than one consignment. It is not the stand of the authorities for seizure of the goods that the goods are unfit for human consumption. It was accepted by the respondent authorities also that it is not the ground that the goods are not worth of human consumption. 5.1 Section 110A of the Customs Act, 1962 reads as under, 110A.- Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication- Any goods, documents or things seized or bank account provisionally attached under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On perusal of the documents submitted by the importer and it was noticed that the same Phytosanitary Certificate issued by the Chilean authorities were being used for different consignments by different importers. It is given a detail as to how the two Phytosanitary certificates issued by the Chile are mentioned in the other certificates and therefore, according to the respondent, the documents could be the forged documents showing the Country of Origin of Chile. Another importer M/s.Saify Enterprise also has used the said Phytosanitary certificate. They are also suspicious about the Phytosanitary certificate bearing Nos.2158830 dated 26.04.2022, 2171104 dated 17.05.2022 2167596 dated 11.05.2022. The vessel has reached at Mundra Port on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case indicated that they relate to fresh Kiwi fruits of the description mentioned therein. They are perishable foods. The adjudication is pending, not yet started. 7.1 In the facts and circumstances of the case, when the petitioner has agreed to abide by the conditions which may be imposed in light of the decision of this court in M/s. A and A Shipping Services (supra), which could be applied to guide the final order to be passed, this court is inclined to grant the prayer by allowing the provisional release of the goods. 7.2 As far as the conditions on which the goods may be released to the petitioner, the court leaves the said aspect to the competent authority concerned who shall prescribe the conditions on the lines of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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