TMI Blog2023 (12) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ould operate if the value is below Rs. 50/- per kg. Thus, it would not be correct on the part of the revenue only on the ground of the notification in regard to fixing of the import price, the present consignment of the apples, as imported by the petitioner should be labelled as prohibited goods. It is also observed that not only this Court in the case of M/S. INDUSINA EXIM L.L.P. VERSUS THE COMMISSIONER OF CUSTOMS (IMPORT) ORS. [ 2023 (12) TMI 918 - BOMBAY HIGH COURT] but also the Kerala High Court as well as the Madras High Court have taken a consistent view in regard to permitting clearance of the apples on the ground that Notification No. 5/2023 has been stayed - there are no contrary judgment which takes a contrary view in regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Union of India Anr. Writ Petition No. 22281 of 2023 dated 11 July, 2023 , who had also imported apples and had challenged the said notification. The Kerala High Court by an order dated 11 July, 2023 had stayed the said notification and, accordingly, permitted provisional release of apples as imported by M/s. Indusina Exim LLP (supra). 5. Learned counsel for the petitioner would thus submit that apart from the petitioner being not affected by the said notification, the petition would also stand covered by such order passed by the Kerala High Court in M/s. Indusina Exim LLP (supra) and hence, it would be an entitlement of the petitioner to seek provisional release of apples. 6. Learned counsel for the petitioner has also drawn o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14 December, 2023 passed by this Court. 8. Mr. Mishra, learned counsel for the respondent has opposed this petition on the ground that the petitioner has waived a show cause notice and in fact an order is recently passed whereby the goods have been confiscated. It is stated to be dated 18 December, 2023. However, the petitioner has not been served with a copy of the order. It is stated that an email was forwarded to the petitioner enclosing such order as also by a speed post. However, such order is not placed before us. Such order, in our opinion, however, would not make any difference considering the view we are required to take on the proceedings. 9. Be so it, in our opinion, there is much substance in the contentions as urge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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