2022 (12) TMI 1438 - HC - Customs

Provisional release of goods - Section 110 A of the Customs Act, 1962 - HELD THAT - A similar order in M/S. EXCELLENT BETELNUT PRODUCTS PVT. LTD. THROUGH ITS DIRECTOR VERSUS DIRECTORATE OF REVENUE INTELLIGENCE, NAGPUR REGIONAL UNIT; COMMISSIONER OF CUSTOMS, ICD BORKHEDI, NAGPUR 2021 (12) TMI 1454 - BOMBAY HIGH COURT could be passed in the present case, where it was held that We are of the opinion 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 decide appropriately. Petition disposed off.

Summary

Issues:
Petition disposed of in terms of previous order under Customs Act, 1962.

Analysis:
The High Court heard the parties and agreed to pass a similar order as in a previous case. The court decided to treat the petition as an application under Section 110 A of the Customs Act, 1962. The writ petition was partly allowed, and it was directed that the application shall be decided by the respondent within fifteen working days, ensuring the petitioner is given a fair opportunity to be heard. The court ordered the matter to be resolved in accordance with the law, keeping all questions open. The judgment was delivered without imposing any costs on either party.