Petition for Special Leave to Appeal (C) No. 5159 of 2024

N.C. ALEXANDER v. ADDITIONAL COMMISSIONER OF CUSTOMS

Date Issued: 30 September 2024
Source: 2025 (391) E.L.T. 48 (S.C.)
Views: 10

Summary

Provisional release of goods - Perishable Goods - Apple import - Prohibition contravention - Assessee had imported fresh apples, CIF price of which was below ` 50 per kg. in contravention of D.G.F.T. Notification No. 5/2023, dated 8-5-2023 - Since, said notification had been stayed by Kerala High Court, a single Judge of Madras High Court, in writ proceedings in this case, had directed unconditional provisional release of aforesaid goods as these were perishable and meant for human consumption - In impugned writ appeal order, Division Bench of High Court, had modified order of Single Judge by directing assessee to file Bank Guarantee of differential duty to safeguard interest of Revenue - On filing appeal to Supreme Court by assessee - HELD : Vide earlier interim order dated 27-8-2024, Apex Court had already clarified that pendency of this issue before Apex Court would not come in way of similar matters to be decided by High Courts - In a similar matter in Indusina Exim LLP [(2024) 16 Centax 118 (Bom.)] had directed provisional release of a consignment of aforesaid goods of another assessee, by furnishing a Bond - Accordingly, consignments of fresh apples already imported by…