2012 (12) TMI 1002 - 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 Involved:
Challenge to interim orders of Commissioner of Customs under Customs Act, 1962 - Availability of alternative remedy by way of statutory appeal - Withdrawal of writ petition with liberty to file an appeal - Granting reasonable time to file appeal and continuation of interim stay order.

Analysis:

The petitioner filed a writ petition challenging the interim orders of the Commissioner of Customs permitting the release of goods with conditions. The respondents raised a preliminary objection stating that the order passed under Section 110A of the Customs Act is appealable under Section 129A, thus the writ petition should be dismissed due to the availability of an alternative remedy through a statutory appeal.

The petitioner's counsel, acknowledging the objection, requested to withdraw the writ petition with liberty to file an appeal before the appellate authority. They sought a reasonable time to file the appeal and requested the interim stay order to continue to prevent coercive action by the respondents. The petitioner also asked for a direction to the appellate authority to decide the appeal promptly.

Both parties agreed to the withdrawal of the writ petition and the filing of an appeal. The court passed an order allowing the withdrawal of the petition, permitting the petitioner to file an appeal within ten days. It was decided that the application for interim stay would be considered within five days of filing, and the appeal would be disposed of within two months. The interim stay order from the court was to operate for fifteen days, and each party was directed to bear their own costs regarding the writ petition.

Conclusively, the writ petition was dismissed as withdrawn, and the stay application and application under Article 226(3) of the Constitution of India were also disposed of. The judgment highlighted the importance of exhausting statutory remedies before approaching the court and ensuring a timely resolution of appeals under the Customs Act, 1962.