Kerala High Court
M/S. Mr Mish Overseas Private Limited vs Union Of India on 24 January, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 46821 OF 2024
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 24TH DAY OF JANUARY 2025 / 4TH MAGHA, 1946
WP(C) NO. 46821 OF 2024
PETITIONER(S):
M/S. MR MISH OVERSEAS PRIVATE LIMITED
OFFICE AT 112, SHAHZADI MANDI,
SADAR BAZAR, AGRA - UTTAR PRADESH HAVING BRANCH OFFICE
AT FLAT NO. 1003 PROVIDENT KENWORTH,
INNER RING ROAD, HYDERABAD, PIN - 500 030
TELANGANA REPRESENTED BY ITS DIRECTOR
MOHAMMED FARHAN, AGED 34 YEARS
BY ADVS.
ALIAS M.CHERIAN
K.M.RAPHY
BRISTO S PARIYARAM
AJAI ALIAS CHALAPPURAM
AMEERA JOJO
MINNU DARWIN
RESPONDENT(S):
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY DEPARTMENT OF REVENUE
UNDER MINISTRY OF FINANCE ROOM NO. 129-A,
NORTH BLOCK NEW DELHI, PIN - 110 001.
2 THE CHAIRMAN
CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF
REVENUE UNDER MINISTRY OF FINANCE J684+843,
NORTH BLOCK CENTRAL SECRETARIAT,
NEW DELHI, DELHI, PIN - 110 001.
3 THE COMMISSIONER OF CUSTOMS (PREVENTIVE)
5TH FLOOR, CATHOLIC CENTRE BROADWAY,
ERNAKULAM, KOCHI, PIN - 682 031
WP(C) NO. 46821 OF 2024
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4 THE ASSISTANT COMMISSIONER OF CUSTOMS (PREVENTIVE)
5TH FLOOR, CATHOLIC CENTRE BROADWAY,
ERNAKULAM, KOCHI, PIN - 682 031.
5 THE SUPERINTENDENT/SENIOR INTELLIGENCE OFFICER
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE),
5TH FLOOR, CATHOLIC CENTRE BROADWAY,
ERNAKULAM, KOCHI, PIN - 682 031.
6 ADDL.R6
THE COMMISSIONER OF CUSTOMS,
CUSTOMS HOUSE, KOCHI - 682 009., IS SUO MOTU IMPLEADED
AS PER ORDER DATED 24.01.2025 IN WP© NO.46821/2024.
BY ADV ADV. P.G. JAYASHANKAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.01.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 46821 OF 2024
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BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.46821 of 2024
...................................................
Dated this the 24th day of January, 2025
JUDGMENT
Petitioner seeks the following reliefs :
i.To issue a writ of mandamus or any other appropriate writs, directions or orders directing the respondents 3 to 5 to provisionally release the goods seized under Ext.P18 to the petitioner.
ii.To issue a writ of mandamus or any other appropriate writs, directions or orders directing the respondents 3 to 5 to permit the petitioner to shift the goods seized under Ext.P18 to a cold storage till the proceedings of the respondents 3 to 5 upon the goods are realized.
iii.To issue a writ of mandamus or any other appropriate writs, directions or orders declaring that Ext.P21 and P22/circulars are void to the extent of declining provisional release of prohibited goods, since the circulars are against the provisions contained in Section 110A of the Customs Act, 1962.
iv.To issue a writ of mandamus or any other appropriate writs, directions or orders directing the 3rd respondent to consider and pass orders on Ext.P20/petition immediately and within a time limit to be fixed by this Hon'ble court.
2. Petitioner is a company that claims to be engaged in the business of exporting meat to various countries under valid certificates of authentication. On 11.12.2024, petitioner brought three full containers, WP(C) NO. 46821 OF 2024 4 2025:KER:5613 claiming it to be buffalo meat for export to the United Arab Emirates through Kochi Port. However, pursuant to intelligence report, random samples were taken, which on analysis revealed that it was ox meat, which is stated to be a prohibited article for export. The containers were seized and is now kept in the Container Freight Station allegedly incurring a huge charges on a daily basis. Petitioner has, in the meantime, filed Ext.P20 application requesting for provisional release and for shifting the goods to a cold storage.
3. On 20.01.2025 upon being informed that the application was not filed before the Competent Authority, this Court directed the said application to be forwarded/transferred to the proper authority for consideration.
Today (i.e.,24.01.2025), it is informed by the learned Standing Counsel for the respondents that, Ext.P20 application was forwarded to the proper authority as early as on 06.01.2025 and the same is pending consideration.
4. Sri.Alias M.Cherian, the learned counsel or the petitioner, submitted that the Competent Authority, who has considered Ext.P20, may be directed to grant an opportunity of hearing to enable the petitioner to convince him about the bona fides of the petitioner's claim.
5. Having heard the learned counsel for the petitioner as well as Sri.P.G.Jayashankar, the learned Standing Counsel for respondents, I am of the view that this writ petition can be disposed of with a direction.
6. Since the application for provisional release and for shifting the goods to a cold storage, filed as Ext.P20, is pending consideration before the office WP(C) NO. 46821 OF 2024 5 2025:KER:5613 of the 6 th respondent, a decision on that application ought to be taken without undue delay, considering the nature of article.
Accordingly, there will be a direction to the 6 th respondent or the competent Officer under him, to consider and pass orders on Ext.P20 application, as expeditiously as possible, at any rate, within a period of 10 working days from today, after granting an opportunity of hearing to the petitioner.
The writ petition is disposed of.
sd/-
BECHU KURIAN THOMAS JUDGE AMV/24/01/2025 WP(C) NO. 46821 OF 2024 6 2025:KER:5613 APPENDIX OF WP(C) 46821/2024 PETITIONER EXHIBITS EXHIBIT P-1 TRUE COPY OF CERTIFICATE OF INCORPORATION NO.
U47213UP2024PTC199678 DATED 20/03/2024 ISSUED BY THE REGISTRAR OF COMPANIES.
EXHIBIT P-2 TRUE COPY OF CERTIFICATE OF IMPORTER-
EXPORTER CODE BEARING NO. AARCM9208N ISSUED ON 14/10/2024 BY GOVERNMENT OF INDIA EXHIBIT P-3 TRUE COPY OF REGISTRATION - CUM- MEMBERSHIP CERTIFICATE BEARING REGISTRATION NO. RCMC/APEDA/11660/2024-2025 DATED 30/10/2024 ISSUED FROM THE AGRICULTURAL AND PROCESSED FOOD PRODUCTS EXPORT DEVELOPMENT AUTHORITY/APEDA.
EXHIBIT P-4 TRUE COPY OF FORM C LICENSE NO.
12724999000651 ISSUED ON 27/09/2024 BY THE FOOD SAFETY AND STANDARD AUTHORITY OF INDIA EXHIBIT P-5 TRUE COPY OF AGREEMENT DATED 20/11/2024 EXECUTED WITH M/S LAHAM FOOD PRODUCTS PRIVATE LIMITED.
EXHIBIT P-6 TRUE COPY OF SHIPPING BILL SUMMARY BEARING NO. 6413607 DATED 13/12/2024 ISSUED FROM THE OFFICE OF THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, COCHIN EXHIBIT P-7 TRUE COPY OF COMMERCIAL INVOICE NO.
MR/054/2024-25 DATED 11/12/2024 ISSUED BY THE PETITIONER EXHIBIT P-8 TRUE COPY OF PACKING LIST NO. MR/054/2024-25 DATED 11/12/2024 ISSUED BY THE PETITIONER EXHIBIT P-9 TRUE COPY OF HEALTH CERTIFICATE NO.
HCM/AP05/2024-25/00133 DATED 11/12/2024 ISSUED BY THE ASSISTANT DIRECTOR (AH), DEPARTMENT OF ANIMAL HUSBANDRY, GOVERNMENT OF ANDHRA PRADESH EXHIBIT P-10 TRUE COPY OF PRE-SHIPMENT CERTIFICATE FOR FROZEN BONELESS BUFFALO MEAT NO.
HCM/AP05/2024-25/00133 DATED 11/12/2024 WP(C) NO. 46821 OF 2024 7 2025:KER:5613 ISSUED BY THE ASSISTANT DIRECTOR (AH), DEPARTMENT OF ANIMAL HUSBANDRY, GOVERNMENT OF ANDHRA PRADESH EXHIBIT P-11 TRUE COPY OF SHIPPING BILL SUMMARY BEARING NO. 6413949 DATED 13/12/2024 ISSUED FROM THE OFFICE OF THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, COCHIN EXHIBIT P-12 TRUE COPY OF COMMERCIAL INVOICE NO.
MR/053/2024-25 DATED 11/12/2024 ISSUED BY THE PETITIONER EXHIBIT P-13 TRUE COPY OF PACKING LIST NO. MR/053/2024-25 DATED 11/12/2024 ISSUED BY THE PETITIONER EXHIBIT P-14 TRUE COPY OF HEALTH CERTIFICATE NO.
HCM/AP05/2024-25/00134 DATED 11/12/2024 ISSUED BY THE ASSISTANT DIRECTOR (AH), DEPARTMENT OF ANIMAL HUSBANDRY, GOVERNMENT OF ANDHRA PRADESH EXHIBIT P-15 TRUE COPY OF PRE-SHIPMENT CERTIFICATE FOR FROZEN BONELESS BUFFALO MEAT NO.
HCM/AP05/2024-25/00134 DATED 11/12/2024 ISSUED BY THE ASSISTANT DIRECTOR (AH), DEPARTMENT OF ANIMAL HUSBANDRY, GOVERNMENT OF ANDHRA EXHIBIT P-16 TRUE COPY OF COMMERCIAL INVOICE NO.
MR/052/2024-25 DATED 11/12/2024 ISSUED BY THE PETITIONER EXHIBIT P-17 TRUE COPY OF PACKING LIST NO. MR/052/2024-25 DATED 11/12/2024 ISSUED BY THE PETITIONER EXHIBIT P18 TRUE COPY OF SEIZURE MEMO BEARING NO.
VIII/26/32/2024 CCP PREV DATED 26/12/2024 ISSUED BY THE 5TH RESPONDENT EXHIBIT P-19 TRUE COPY OF SUMMONS NO. VIII/26/32/2024 CCP PREV DATED 26/12/2024 TO THE PETITIONER AND ITS DIRECTOR ASKING TO APPEAR BEFORE THE 3RD RESPONDENT EXHIBIT P-20 TRUE COPY OF PETITION DATED 30/12/2024 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT WP(C) NO. 46821 OF 2024 8 2025:KER:5613 EXHIBIT P-21 TRUE COPY OF CIRCULAR NO. 01/2011 - CUSTOMS DATED 04/01/2011 ISSUED BY THE 2ND RESPONDENT EXHIBIT P-22 TRUE COPY OF CIRCULAR NO. 30/2013 - CUSTOMS DATED 05/08/2013 ISSUED BY THE 2ND RESPONDENT EXHIBIT P-23 TRUE COPY OF SUMMONS NO. VIII/26/32/2024 CCP PREV DATED 30/12/2024 TO THE PETITIONER