2013 (1) TMI 361 - HC - Customs

Release of confiscated goods - Mis-description - Petitioner claims a direction to the respondent to release a consignment - Goods are of perishable nature and subject matter of SCN Held that - The order of the Tribunal reveals that the confiscation directed by the Commissioner of Customs was set aside. Tribunal s order was delivered on 12-6-2012, the customs authorities should have taken action upon the request of respondent and allowed it. The goods are perishable in nature; the respondent is hereby directed to ensure that the goods which are subject matter of appeal before CESTAT in Customs Appeal. Goods released at the earliest. In favour of assessee

Summary

Issues:
Release of consignment of Pusa 1121 Basmati Sella Rice for export; Confiscation of goods due to misdescription; Delay in releasing goods despite Tribunal's order; Perishable nature of goods causing risk of damage.

Analysis:
The petitioner sought a direction for the release of a consignment of Pusa 1121 Basmati Sella Rice intended for export, which was the subject of show cause notices leading to confiscation based on misdescription. The Tribunal allowed the petitioner's appeal, noting that the rice met the export criteria specified in a Notification by DGFT, and ordered the goods to be taken back to town. Despite this, the goods were not released, prompting the petitioner to file a writ petition citing the perishable nature of the goods and the risk of damage. The High Court, considering the Tribunal's order and the urgency due to the perishable nature of the goods, directed the respondent to ensure the release of the goods within 72 hours, as per the appeal pending before CESTAT against the Commissioner's order-in-original. The writ petition was allowed accordingly, with no costs incurred.