2018 (4) TMI 1919 - HC - Customs

Seeking provisional release of goods for human consumption and export - Section 110A of the Customs Act, 1962 - HELD THAT - Without commenting upon the merits of the case, the Adjudicating Authority is directed to decide both the applications of the petitioner for provisional release of goods within a period of seven days from the date of filing of copy of this order under the provisions of the Customs Act, 1962, after considering the letter dated 23.11.2017 issued by the DRI. The writ petitions stands disposed of.

Summary

Issues:
- Writ petition under Articles 226 and 227 of the Constitution of India for the provisional release of seized goods for human consumption and export.
- Consideration of the NOC issued by the Directorate of Revenue Intelligence (DRI) regarding the provisional release of goods subject to conditions.
- Delay in the release of electronic items seized under Section 110 of the Customs Act, 1962.
- Pending application for provisional release of goods and show cause notices issued.
- Direction to the Adjudicating Authority to decide on the applications for provisional release within seven days.

Analysis:
The judgment of the High Court of Madhya Pradesh involved a writ petition seeking the issuance of a writ of mandamus directing the respondents to provisionally release seized goods for human consumption and export. The petitioner highlighted specific containers seized under Section 110 of the Customs Act, 1962, against which show cause notices had been issued. The petitioner's counsel emphasized an NOC issued by the DRI, suggesting provisional release subject to conditions. The goods, identified as electronic items, had been held by the Department for a considerable period without release. The petitioner requested the Court to order the provisional release of goods under Section 110A of the Customs Act, 1962.

In response, the respondents' counsel informed the Court that the application for provisional release was pending, with show cause notices issued in the matters. It was mentioned that the Adjudicating Authority had hearings scheduled, and any directions from the Court would be considered in the pending matters. The Court, refraining from commenting on the case's merits, directed the Adjudicating Authority to decide on the petitioner's applications for provisional release within seven days from the date of the order, considering a letter from the DRI dated 23.11.2017.

The judgment made it clear that no opinion on the case's merits was expressed, emphasizing that the Adjudicating Authority would make the decision in accordance with the law. Both writ petitions were disposed of with the direction for the Adjudicating Authority to decide on the provisional release applications promptly. The Court's decision aimed to ensure a timely resolution of the matter within the framework of the Customs Act, 1962, without delving into the substantive aspects of the case.