2021 (1) TMI 253 - HC - Customs

Provisional attachment of seized goods - consignment of dry dates - whether the goods are of Iran origin or Pakistan origin? - HELD THAT - A communication has been shared by the learned Advocate, Mr. Viral Shah, appearing for respondent Nos. 2 and 3, addressed to the Commissioner, Customs House, Mundra, which is by the Dy. Commissioner, Special Inquiry and Investigation Branch, Mundra, Kachchh-Bhuj, which does not contemplate any further inquiry or investigation in regard to the goods in question and has no objection to release the goods under the Customs Act. As submitted by the learned Advocate, Mr. Dhaval Shah, and confirmed by the learned Advocate, Mr. Viral Shah, for respondent-authorities, the Customs Department shall need to take a call and to take a decision in regard the goods, which came to be seized on 19.11.2019. Let the decision be taken, promptly.

Summary

Issues:
1. Dispute over provisional attachment of imported goods.
2. Determination of origin of goods.
3. Decision on provisional release of goods.
4. Need for prompt decision by Customs Department.

Analysis:
1. The High Court addressed the dispute concerning the provisional attachment of a consignment of 'dry dates' imported by the writ applicant from the U.A.E. The goods were deemed perishable and had been seized multiple times under separate seizure memos. The main contention was whether the goods were of Iran or Pakistan origin. The respondent authorities were willing to release the goods but demanded a bank guarantee of ?3,37,11,879. The Court emphasized the urgency due to the perishable nature of the goods and expected a swift decision from the concerned authority. The matter was adjourned to 05.01.2021 for further developments.

2. A communication from the Deputy Commissioner, Special Inquiry and Investigation Branch, indicated no need for further inquiry regarding the goods and had no objection to their release under the Customs Act. Both the petitioner's and respondent-authorities' advocates agreed that the Customs Department needed to make a prompt decision regarding the seized goods from 19.11.2019. The Court ordered the Customs Department to take a decision promptly and scheduled the next hearing for 13.01.2021.

3. The key issue revolved around the determination of the goods' origin and the subsequent decision on their provisional release. The Court highlighted the importance of addressing the perishable nature of the goods promptly. The respondent authorities were urged to make a decision swiftly to avoid any further delay in the release process. The Court emphasized the need for the Customs Department to take prompt action and make a decision without unnecessary delay.

4. The Court stressed the urgency of the situation due to the perishable nature of the goods and the need for a swift resolution. It directed the concerned authorities to expedite the decision-making process and ensure that a decision was made promptly. The Court's focus was on ensuring that the Customs Department took immediate action to resolve the matter and avoid any further delays in the release of the goods.