2012 (12) TMI 998 - HC - Customs

Provisional release of goods - Held that - In case, the appeal is filed within a period of ten days along with an application for interim stay, the application for interim stay will be considered and decided within a period of five days from the date of filing of the application and appeal will be disposed off finally in accordance with law, as early as possible, but not later than a period of two months from the date of filing of the appeal - Application disposed of.

Summary

Issues:
Challenge to interim orders under Customs Act, 1962; Availability of alternative remedy through statutory appeal; Withdrawal of writ petition with liberty to file an appeal; Granting reasonable time to file appeal; Direction for appellate authority to decide appeal promptly; Disposition of stay application and Article 226(3) application.

Analysis:
The petitioner had filed a writ petition challenging interim orders dated August 29, 2011, and April 20, 2012, issued by the Commissioner of Customs under the Customs Act, 1962, regarding the release of seized goods. The respondents contended that the orders were appealable under Section 129A of the Act, asserting the availability of an alternative remedy through a statutory appeal, thus seeking dismissal of the writ petition on this ground.

In response to the preliminary objection, the petitioner's counsel agreed to withdraw the writ petition with the liberty to file an appeal before the appellate authority as per the Customs Act, 1962. The petitioner requested a reasonable period to file the appeal and sought the continuation of the interim stay order to prevent coercive actions by the respondents until the appeal process was completed. The petitioner also urged for a prompt decision by the appellate authority once the appeal was filed.

The parties reached an agreement, leading to the dismissal of the writ petition as withdrawn. The petitioner was granted permission to file an appeal within ten days, with provisions for an application for interim stay. The court directed that the application for interim stay would be decided within five days of filing, and the appeal itself would be finally disposed of within two months from the date of filing. The interim stay order of the Court was allowed to operate for fifteen days, and each party was directed to bear its own costs related to the writ petition.

Consequently, the stay application and the application under Article 226(3) of the Constitution of India were also disposed of in light of the above agreement, bringing an end to the legal proceedings in this matter.