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Issues involved: Release of goods detained by customs authorities, challenge to the order of Commissioner of Customs (Appeals), pending writ appeals before Division Bench.
Release of detained goods: The petitioner requested release of goods detained by customs authorities despite a final order by the Commissioner of Customs (Appeals) stating that the goods were not hazardous and did not require a license for import. The petitioner's goods, identified as digital multifunction machines, were not classified as photocopiers as per a decision by the Income Tax Appellate Tribunal. The court directed the authorities to release the goods upon payment of appropriate customs duty and fulfillment of prescribed conditions, emphasizing expeditious release. Challenge to Commissioner's order: The Commissioner of Customs (Appeals) had set aside the second respondent's order, declaring the goods non-hazardous and not requiring a license for import. The order had become final as the customs department did not challenge it. Despite this, the goods were not released by the authorities, prompting the petitioner to seek intervention from the court for their release. Pending writ appeals: The respondents did not contest the submissions made by the petitioner but mentioned the pending writ appeals before a Division Bench challenging a previous order. The court acknowledged the pending appeals but still directed the immediate release of the goods upon fulfillment of necessary conditions and payment of dues as per the law, without imposing any costs on the petitioner.
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