ELITE IMPEX Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) WE have heard learned advocates for the parties for final disposal of the petition.

(2.) THE Petitioners have challenged action of Respondents Custom Authorities in seizing its goods arrived at Kandla port, in total 32 containers, all containing betel -nuts. In essence, the Petitioners have challenged an order dated 25 -2 -2011 as at Annexure -Y by virtue of which after seizing goods, Customs Authorities agreed to release the same on certain conditions.

(3.) THERE appears to be some confusion with respect to what declaration the Petitioner should have made under such circumstances. On one hand stand of the Petitioners is that goods originated from Srilanka. However, for the sake of early clearance of goods they were prepared to pay full import duty under protest. With respect to this aspect, we may not dilate any further. Fact remains that on 12 -1 -2011, Petitioners filed further bill of entry covering such 20 consignments. These consignments were seized under panchnama dated 1 -2 -2011.