2017 (5) TMI 1596 - HC - Customs

Provisional release of goods - mis-declaration of imported goods - The petitioner s apprehension is that even the final adjudication would take time and in view of certain grievances expressed by him in respect of the Officers they would be biased against him - Held that - With a view to leaving no scope for grievance, we would direct the Commissioner Customs to pass the final order of adjudication. Mr. Goyal states that a show cause notice will be issued latest by 30.05.2017 - petition disposed off.

Summary

Issues: Mis-declaration of imported goods, provisional release, bias of officers, final adjudication timeline.

Analysis:

1. Mis-declaration of Imported Goods: The petitioner claimed to have imported knitted scarves and shawls, while the respondent alleged mis-declaration. An order for provisional release was issued, but the petitioner found the associated amount excessive relative to the goods' value.

2. Provisional Release and Final Adjudication: The petitioner expressed concerns about the delay in the final adjudication process and raised grievances regarding potential bias from the officers involved. To address these issues, the court directed the Commissioner of Customs to promptly issue a show cause notice by a specified date and set deadlines for the petitioner to respond and for the final adjudication to be completed.

3. Bias Concerns and Grievance Resolution: Acknowledging the petitioner's apprehensions about bias, the court aimed to ensure transparency and fairness in the adjudication process by setting clear timelines for the Commissioner to make a final decision. This approach sought to alleviate any concerns of prejudice or unfair treatment towards the petitioner.

4. Court's Directive and Disposition: In light of the issues raised, the court disposed of the writ petition by instructing the Commissioner to expedite the adjudication process and provide a fair opportunity for the petitioner to present their case. By setting specific deadlines and procedures, the court aimed to prevent any potential miscarriage of justice and ensure a just resolution to the dispute over the imported goods.