Case Law Details
Shanus Impex Vs Commissioner of Customs (CESTAT Chandigarh)
In a recent order, CESTAT Chandigarh addressed the issue of provisional release of seized garlic imported under the South Asia Free Trade Area Agreement (SAFTA). The order entails conditions for release and the legal intricacies involved.
The case pertains to M/s Shanus Impex and M/s S.K. Overseas challenging the conditions for the provisional release of seized garlic, which was suspected to be of non-Afghanistan origin. After legal battles in the High Court, the matter was brought before CESTAT Chandigarh for adjudication.
The Commissioner’s order mandated the importers to execute a bond and furnish a bank guarantee covering the alleged differential duty, fines, and penalties. The appellants contested these conditions, citing the perishable nature of the goods and the ongoing investigation into their origin.
In analyzing the case, CESTAT Chandigarh referred to various precedents and legal principles regarding provisional release of seized goods. It noted the importance of balancing the interests of the revenue authorities and the importers while ensuring procedural fairness.
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