2021 (12) TMI 1454 - HC - Customs

Provisional release of seized imported goods - HELD THAT - Purposes of this petition shall be served if this petition is treated as an application made under Section 110 A of the Customs Act, 1962 and decided appropriately. The petition is partly allowed.

Summary

Issues:
1. Amendment of cause title
2. Petition treated as an application under Section 110 A of the Customs Act, 1962

Amendment of Cause Title:
The High Court granted leave to amend the cause title, specifically in respect of respondent No.1. The court directed the amendment to be carried out forthwith. The judges heard the counsel for both parties and made the rule returnable forthwith. The court opined that the purposes of the petition would be served by treating it as an application under Section 110 A of the Customs Act, 1962.

Petition Treated as Application under Section 110 A:
The court partly allowed the petition and directed that it should be treated as an application filed by the petitioner under Section 110 A of the Customs Act, 1962. The respondent No.2 was instructed to proceed and decide on the application in accordance with the law. The court emphasized giving due opportunity of hearing to the petitioner within two weeks from the date of receipt of the order. It was specified that all questions should be kept open during the proceedings. The court ruled accordingly, stating that no costs were to be imposed in this matter.