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Calcutta HC Allows Provisional Release of Seized Areca Nuts with Safeguards

Case Law Details

TaxGuru Citation
2026 taxguru.in 8652
Case Name
Priyanka Maurya Vs Union of India And Ors. (Calcutta High Court)
Date of Judgement/Order
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Priyanka Maurya Vs Union of India And Ors. (Calcutta High Court)

Seized Areca Nuts Provisionally Released Subject to Safeguards; Customs Adjudication Time Fixed: Calcutta HC

The Calcutta High Court considered whether the petitioner was entitled to provisional release of 24,500 kgs of Assam dried areca nuts seized on 24.11.2023 and declared by the Food Safety and Standards Authority of India (FSSAI) to be substandard and unsafe for human consumption, pending adjudication proceedings initiated on 15.05.2024.

The petitioner submitted that the application dated 18.07.2024 for provisional release was rejected on 09.10.2024 based on the FSSAI test report. It was contended that the goods were perishable and had remained under seizure since 24.11.2023, causing prejudice. The petitioner offered an undertaking that the goods would be used exclusively for industrial purposes and not diverted for human consumption. Reliance was placed on the CBIC Circular dated 16.08.2017 providing for provisional release of seized imported goods on execution of a bond and furnishing of a bank guarantee or security deposit.

The respondents opposed provisional release, contending that adjudication proceedings were pending and release would prejudice the interests of the revenue. They submitted that, if released, the conditions prescribed in the CBIC Circular should apply and the goods should be sold in the presence of the concerned authorities.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,235

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