2008 (8) TMI 43 - SCH - Customs

Release of goods - It is well settled that filing of the Bill of Entry is required for custom appraisal - Whatever be the reasons and whatever be the difficulties faced by the assessee(s) the HC ought not to have released the goods without the assessee filing the Bills of Entries - Department is directed to encash the Bank Guarantee particularly because the goods have been released revenue s appeal is accordingly allowed

Summary

The Supreme Court allowed the Civil Appeal filed by the Union of India against an interim order. The Court set aside the order because the High Court released goods without the filing of Bills of Entries, which are required for custom appraisal. The Department was permitted to encash the Bank Guarantee. The Court also set aside the High Court's Order in Contempt Jurisdiction and requested the pending Writ Petition to be disposed of expeditiously, preferably within three months. The appeal was allowed with no order as to costs.