Kunjal Synergies Private Limited Vs Principal Commissioner of Customs (Calcutta High Court)
Facts, in short, are that the petitioner has approached this Writ Court for release of the goods in question provisionally under Section 110A of the Customs Act, 1962 on the basis of the order of the Appellate Authority ordering for release of the goods in question provisionally.
Circular dated 16th August, 2017 it specifically says that only prohibited and banned goods should not be released and restricted goods may be released provisionally subject to condition. In the instant case the goods in question is neither prohibited nor banned and is only restricted. So there is no bar in releasing the goods in question provisionally in view of the aforesaid circular.
The aforesaid circular dated 16th August, 2017 upon which Mr. Maiti is relying in opposing the prayer for provisional release of the goods is not applicable in the instant case since that relates to prohibited and banned goods and furthermore that circular does not say anywhere that the same is in supersession of the earlier circular dated 3rd March, 2004.
The Division Bench of this Court in the case of Texport Electronics Limited (supra) has held that even a partial prohibition will not prevent the release of the goods provisionally and there cannot be any bar in releasing the goods if not prohibited in terms of any circular.
In addition, submission of Mr. Mehta is that the goods in question is a perishable goods which is spirit and if it is not released timely, it will perish.
In view of the reasonings and discussions made hereinabove, this writ petition being WPO 2591 of 2022 is disposed of directing the respondent authority concerned to release the goods in question upon furnishing of bank guarantee of Rs.56 lakhs which was determined by the respondent department as a redemption fine and if such bank guarantee is furnished to the respondent authority concerned, the goods in question shall be released within 48 hours from the date of furnishing of such bank guarantee subject to satisfaction of the department and compliance of any other statutory formalities which should be indicated to the petitioner by the respondent concerned.
