Ms. Sanjukta Gupta, Adv.
…for UOI.
The Court:- This writ petition mounts challenge inter alia to an order
dated August 21, 2025 directing provisional release of import consignment
under Section 110(A) of the Customs Act, 1962.
The petitioner had imported Base Orange Aroma (Base Orange N) which
had been seized by the Customs Authorities on June 12, 2025. The petitioner
requested the Respondent Customs Authorities for provisional release of the
seized goods whereupon the impugned provisional release order was passed
imposing certain conditions for the provisional release.
Mr. Lakhmani, learned advocate appearing for the petitioner submits that
the order impugned dated August 21, 2025 has been passed in such a manner
that it has become almost impossible for the petitioner to meet the conditions
mentioned therein and get the seized goods released.
It is further submitted that the seized imported material i,e. base orange
aroma had been sent for testing to Central Revenue Control Laboratory (CRCL),
Kolkata for determination of the composition of the said imported material
prior to the passing of the provisional order by assessment (i,e. before August
21, 2025), but such testing has still not been done.
