Shivshakti Enterprises Vs Commissioner of Customs (Bombay High Court)
Summary: The Bombay High Court considered a writ petition filed by Shivshakti Enterprises, a sole proprietary concern of Rohit Kumar Somabhai Patel, concerning the seizure and provisional release of two consignments of Roasted Arecanuts Splits (Beetle Nuts). The petitioner challenged the seizure memo dated 19th May, 2026 and the order dated 22nd June, 2026 to the extent that provisional release was made conditional upon furnishing a Bank guarantee of Rs.40,00,000/-.
The petitioner had imported two consignments on 28th March, 2026 under Bills of Entry Nos. 8347475 and 8347647. The imported goods were examined and samples were sent to the Food Safety and Standards Authority of India (FSSAI). On 10th April, 2026, FSSAI issued a NOC stating that it had no objection to release of the goods as they conformed to the Food Safety and Standards Act, 2006. The goods were nevertheless not released and the petition was filed on 23rd April, 2026. During pendency of the petition, samples were also sent to the Central Revenue Control Laboratory (CRCL). Its two reports dated 5th May, 2026 recorded moisture content of 6.8% and 6.9%. The goods were seized on 19th May, 2026. On the petitioner seeking provisional release on bond, respondent No.5 permitted release by order dated 22nd June, 2026 upon execution of a bond and furnishing a Bank guarantee of Rs.40,00,000/-.





