2022 (4) TMI 1413 - HC - Customs

Seeking permission to petitioner to re-export the goods - Unflavored Supari (Betelnut Product) - prohibited goods or not - seeking issuance of Detention Certificate for waiver of demurrage and container detention charges - HELD THAT - The decision of this Court in the M/S. UNIK TRADERS VERSUS THE ADDITIONAL COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS, THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, THE INTELLIGENCE OFFICER 2021 (12) TMI 198 - MADRAS HIGH COURT has given a guideline as to what has to be followed by the department under similar circumstance, where it was held that In case, the proper officer is of the primafacie view that the goods are liable for confiscation, seizure order may be issued followed by confiscating the imported goods if they are found to be prohibited in terms of the Notification of the Commerce Ministry. If not, the imported goods can be allowed to be redeemed. This should be decided within a period of 30 days thereafter. The proper officer shall bring a closure to the issue one way of the other within a period 30 days thereafter after duly following the safe guards under the Customs Act,1962 and principle of natural justice. The petitioner may be given an option to re-export the imported goods if they are held to be prohibited goods to mitigate the loss of the petitioner. The petition is disposed off.

Summary

Issues involved:
- Mandamus to re-export goods and issue a 'Detention Certificate' for waiver of charges.
- Import of Betelnuts, classification, and re-export request.
- Perishable nature of goods and request for re-export.
- Comparison with previous court decisions.
- Respondent's claim of goods being prohibited and liable for confiscation.
- Guidelines from previous court decision for departmental action.
- Disposal of the writ petition based on guidelines.

Analysis:

The petitioner sought a Mandamus to re-export goods, specifically Unflavored Supari (Betelnut Product), and obtain a 'Detention Certificate' for demurrage and container detention charge waiver. The petitioner imported Betelnuts in five containers under two Bill of Entries, claiming they fall under a specific heading. However, the goods were neither assessed nor allowed for provisional clearance or re-export.

The petitioner argued that the imported goods are perishable and requested re-export to avoid losses if the Department deems them prohibited. Reference was made to a previous court decision for similar circumstances. The Senior Standing Counsel for the respondents contended that the goods are prohibited, subject to confiscation, and under investigation, deeming the petition premature for dismissal.

The court considered arguments from both sides and referenced a prior court decision for guidance on departmental procedures in such cases. Following the guidelines set in the previous decision, the court disposed of the writ petition, granting liberty to the petitioner to participate in future proceedings. The respondents were directed to take action within 30 days and reach a decision within 15 days thereafter, ensuring the petitioner's right to be heard before any orders are passed.

In conclusion, the writ petition was disposed of in accordance with the guidelines provided in the referenced court decision. The court emphasized the need for timely action by the respondents and the petitioner's right to participate in the process.