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2017 (9) TMI 1090 - HC - Customs


Issues:
Petition seeking Writ of Mandamus for release of imported goods, Investigation by Directorate of Revenue Intelligence, Allegations of smuggling and contravention of Customs Act and other regulations, Disposal of writ petition with directions to respondents.

Analysis:
The petitioner filed a writ petition requesting the issuance of a Writ of Mandamus to direct the respondents to release specific goods imported through a Bill of Entry. The goods included various items like Mobile Phone Screen Guard, Mobile Phone Case, Hands Free for mobile, Card Reader, Mobile Phone Holder, Mobile Phone Bluetooth, and Mobile Phone Cable. The Directorate of Revenue Intelligence investigated the bill of entry and submitted a counter alleging that certain goods, such as power banks and mobile phone chargers, were wrongly sent to the petitioner with an intention to evade the law by smuggling prohibited items undeclared. The investigation revealed possible contravention of the Customs Act along with Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, BIS Regulations, and undervaluation of imported goods.

The Directorate of Revenue Intelligence completed the investigation and forwarded a report to the first and second respondents. Consequently, the court disposed of the writ petition by directing the respondents to consider the petitioner's application for provisional release of the goods in light of the investigation report. The respondents were instructed to pass appropriate orders within two weeks from the receipt of the court's order. The judgment did not impose any costs on the parties involved, and the connected miscellaneous petition was closed as a result of the court's decision.

 

 

 

 

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