2019 (12) TMI 135 - HC - Customs

Release of detained goods - over-valuation of goods - seizure memo issued - HELD THAT - It appears that the seizure memo dated 31st August, 2019 has been formally issued for the goods mentioned in Shipping Bill No.4651654 dated 4th June, 2019. Looking to the Seizure Memorandum dated 31.08.2019 (Annexure P-9 to the memo of this writ petition), there is an over valuation of the goods and hence the goods have been seized and the seizure memo has been issued. Hence, there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are required to be issued under the provisions of Customs Act, 1962. Petition disposed off.

Summary

Issues:
Seizure of goods based on overvaluation in Shipping Bill.

Analysis:
The petitioner filed a writ petition seeking various reliefs, including setting aside the seizure memorandum related to a specific shipping bill and the release of the detained goods. The Chief Justice, after hearing both parties and examining the facts, noted that the seizure memo dated 31st August, 2019 was issued concerning the goods listed in Shipping Bill No.4651654 dated 4th June, 2019. The court observed that the goods were seized due to overvaluation as indicated in the Seizure Memorandum. Consequently, the court found no grounds to intervene with the seizure memo at this juncture and emphasized the necessity of issuing Show Cause Notices in accordance with the Customs Act, 1962. Therefore, the writ petition was disposed of based on the mentioned observations.