2017 (7) TMI 309 - HC - Customs

Seized goods - The grievance of the Petitioner is that although the consignments, which were brought in containers, have been examined in the presence of the Customs House Agent ( CHA ) of the Petitioner, there is no intimation received till date as regards the outcome of such examination. A reference is made to a recent circular issued on 8th February, 2017 by the Central Board of Excise & Customs about timely action to be taken by the Department on goods that have arrived at the port but are held-up without any separate seizure orders being passed - Held that - all orders after examination with respect to all B/E should be passed on or before 2nd June, 2017 - The Court directs that an affidavit of compliance be filed by the Department before the next date of hearing.

Summary

Issues:
1. Delay in receiving examination outcome of consignments.
2. Non-furnishing of original documents by Customs House Agent (CHA).
3. Provisional release order for goods.
4. Seizure orders passed for certain bills of entry (B/Es).
5. Valuation issue in examination of a container.
6. Assurance of passing necessary orders for completed examinations.
7. Filing of affidavit of compliance by the Department.

Analysis:
The petitioner raised concerns about the delay in receiving the outcome of the examination of consignments despite them being examined in the presence of the Customs House Agent (CHA). Referring to a circular by the Central Board of Excise & Customs, the petitioner highlighted the need for timely action on goods held-up without seizure orders. The Senior Standing Counsel for the Department acknowledged that two bills of entry (B/Es) lacked original documents, and the CHA was directed to present them promptly for further examination and decision within a week.

Regarding a specific B/E dated 8th April, 2017, the Department assured the provisional release of goods by a specified date. Seizure orders were disclosed for certain B/Es, with copies handed over to the petitioner's counsel. An issue regarding valuation in the examination of a container was noted, and a deadline was set for resolving it. The Department undertook to pass necessary orders for containers whose examinations were completed in the presence of the CHA by a specified date.

The Court directed the Department to file an affidavit of compliance before the next hearing and scheduled the next listing for July 10, 2017. An administrative directive for Dasti under the Court Master's signature was issued for necessary action.