Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2018 (8) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2018 (8) TMI 1702 - HC - Customs


Issues: Mandamus to consider petitioner's representation regarding imported goods.

Analysis:
1. Importation of Goods: The petitioner imported Light Melting Scrap (LMS) from a supplier in France, which was later sold to a local importer. The goods were cleared based on a Pre-Inspection Certificate but were found to be mixed with plastic waste upon inspection by Customs officials at Tuticorin.

2. Confiscation and Legal Proceedings: The Pollution Control Authority reported that the imported material contained plastic waste, leading to the seizure of the entire cargo by Customs. Subsequently, a show cause notice for confiscation was issued, and despite requests for release, the goods were not cleared. The petitioner appealed the confiscation order, which was remanded back for reevaluation by the Customs authorities.

3. Representation and Re-Export: Following the remand order, the petitioner requested re-inspection of the cargo to segregate the plastic scrap from the LMS. The Customs authorities permitted segregation and re-export of the plastic waste, while directing the release of the remaining LMS containers on payment of duties and interest.

4. Non-Action by First Respondent: Despite the directions for segregation and re-export, the first respondent did not release the LMS containers, prompting the petitioner to file a representation seeking clearance of the goods. The petitioner alleged inaction by the first respondent in considering the representation dated 18.07.2018.

5. Court's Decision: The petitioner sought a Mandamus directing the first respondent to consider the representation. The Court, without delving into the case's merits, directed the first respondent to review the representation in light of the second respondent's order and make a decision within one week. The Writ Petition was disposed of with no costs awarded.

 

 

 

 

Quick Updates:Latest Updates