The Bombay High Court directed the Customs Authorities to release the Seized Imported In Shell pistachio nut.
The petitioner, Exim Incorporation is engaged in the business of importing miscellaneous goods having the required importer exporter code.
In the course of business, the petitioner had purchased 20575 kgs of pathogens pistachio (pistachio nut in-shell) from foreign supplier in California, United States vide bill of lading. Upon arrival of the goods at Nhava Sheva Port, petitioner filed a bill of entry declaring the goods as per import documents at Rs.1,17,78,882 on which duty payable was Rs.28,64,624.00.
The goods were sent for testing therefore no objection was granted following which import release order was passed. Prior to this, the petitioner had paid the entire customs duty. It may be mentioned that no assessment was prescribed.
However, despite all clearances and payment of customs duty, respondents did not release the goods for home consumption.
The division bench of Justice Ujjal Bhuyana and Justice Abhay Ahuja clarified that if the respondent authority has any grievance regarding non-response of the petitioner to its summons, it can certainly raise the issue before the Calcutta High Court but that cannot be a justification for detaining the goods at Nhava Sheva for more than one year.
The court considered that imposing cost on the respondents but after thoughtful deliberation we have refrained from doing so for the moment. However, respondents are put on notice that henceforth the Court may consider imposition of cost if any instance of misuse of power or such unauthorized and unlawful action is found on adjudication.
The court pointed out two illegalities in the actions of the respondent authority in detaining the goods.
Firstly, illegality is when they have detained the goods without affecting seizure.
Secondly, they have exceeded the time limit for detention of the goods even if it is construed to be a case of seizure.
Therefore, the court directed the respondent authority to release the imported goods of the petitioner covered by the bill of entry on completion of the necessary legal formalities and in any case within a period of 2 weeks from the date of receipt of a copy of this judgment and order.
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