Case Details: Shreehari Ananta Overseas Pvt. Ltd. Versus Commissioner of Customs ICD Patparganj (2025) 34 Centax 89 (Del.)
Judiciary and Counsel Details
- Prathiba M. Singh & Rajneesh Kumar Gupta, JJ.
- S/Shri Arjun Raghvendra M., P.R. Abhiram, Advs.,for the Petitioner
- S/Shri Anurag Ojha, SSC with, Subham Kumar, Dipak Raj, Advs., for the Respondent
Facts of the Case
The Petitioner imported roasted areca nuts, which were subsequently seized by the Customs Department. The Petitioner submitted that they are willing to provide an undertaking that the goods would not be used for human consumption and requested provisional release of the seized goods. The legal issue arose as to whether the Customs Department could consider provisional release of the impugned goods under Section 110A of the Customs Act, 1962, given the Petitioner’s undertaking. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that provisional release of the seized roasted areca nuts shall be considered by the Customs Department, subject to such terms and conditions as it may deem fit, in view of the Petitioner’s undertaking that the goods will not be used for human consumption. The Court observed that the Department has the authority to grant provisional release under Section 110A of the Customs Act, 1962.
