2016 (4) TMI 1065 - HC - Customs

Seeking release of goods - Tax already deposited - Samples were not taken in the presence of the petitioners and that it is without jurisdiction - Truck contained some goods of Indian origin and some goods of foreign origin - Held that - it will be appropriate that the petitioners may file a representation before the Superintendent (Prevention), Customs Department, Lucknow Division, Lucknow raising all grievances. The petitioners can also apprise the officer that the goods of Indian origin are outside his jurisdiction and that even the goods of foreign origin can be released subject to payment of fine. If such a representation is filed, we have no reason to doubt that the Superintendent (Prevention), Customs Department, Lucknow Division, Lucknow shall take a decision expeditiously and preferably within a period of ten days from the date of filing of the representation. - Petition disposed of

Summary

Issues:
1. Quashing of summons dated 18 March 2016 under section 108 of the Customs Act.
2. Release of goods apprehended from the vehicle.
3. Jurisdictional concerns regarding goods of Indian and foreign origin.
4. Opposition by respondents to the petition.

Analysis:
The petition sought the quashing of a summons dated 18 March 2016 issued by the Superintendent (Prevention), Customs Department, Lucknow Division, under section 108 of the Customs Act. The petitioners also requested the release of goods apprehended from their vehicle. The vehicle was stopped by the Mobile Squad, Commercial Tax, Kanpur, and a show cause notice was issued by the Assistant Commissioner, Commercial Tax Section, Kanpur. Subsequently, an order demanding tax was passed, which led to a series of appeals and orders. Despite the petitioners' claim of depositing the tax, the goods were not released. The petitioners raised concerns about the summons, stating that samples were not taken in their presence and that the communication indicated a mix of goods of Indian and foreign origin in the truck. The petitioners argued that goods of Indian origin should be released as per the Tribunal's order, and goods of foreign origin could be released upon payment of a fine under section 125 of the Customs Act.

The court declined to interfere with the summons, noting that it only required the petitioners to provide a statement and submit documents. However, regarding the release of goods, the court directed the petitioners to file a representation before the Superintendent (Prevention), Customs Department, Lucknow Division, raising all grievances. The petitioners were instructed to inform the officer about the jurisdictional issues concerning goods of Indian and foreign origin. The court expected the Superintendent to make a decision promptly, preferably within ten days of receiving the representation. The respondents opposed the petition, but the court disposed of the writ petition with the aforementioned directives and observations.