The Kerala High Court directed the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to consider provisional release of re-imported cashew products considering perishability.
The counsel for the petitioner submits that the petitioner has filed an application for provisional release of the re-imported goods, i.e. cashew-based products, before the first respondent, the Customs Excise and Service Tax Appellate Tribunal (CESTAT), along with appeal. Hearing of the appeal may take time. Hence, the petitioner seeks a direction from this Court to the first respondent, CESTAT to consider the petitioner’s application for provisional release of the re-imported goods, as the goods have only limited shelf life and any delay in its release may destroy the same completely.
The second respondent-Department did not have any objection for a direction to the first respondent-Tribunal for early disposal of the application, of the petitioner for provisional release of the re-imported goods.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the fact that the goods have limited shelf life and any delay in its release may erode the value of the goods completely, interest of justice would be met only if the first respondent-Tribunal disposes of the application of the petitioner, Ext.P6, expeditiously.”
“In view of the above, the present writ petition is disposed of with a direction to the first respondent-Tribunal to take a decision on the application of the petitioner, for provisional release of the re-imported goods, expeditiously, preferably within a period of two weeks from today, in accordance with law” the Bench concluded.
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