2021 (2) TMI 259 - HC - Customs

Provisional release of goods - Used Rubber Tyre Cut in Two Pieces - misdeclaration of the imported goods - restricted goods or not - allegation that the importer has mis-declared the cargo in order to circumvent the import restriction imposed by the extant Foreign Trade Policy - Section 110A of the Customs Act, 1962 - HELD THAT - The respondents are directed to assess and permit the provisional release of the goods in question upon payment of applicable duties of customs subject however to the eventual adjudication. The respondents shall release the goods after assessing and collecting the customs duty and other charges provisionally within a period of three weeks from the date of receipt of a copy of this order. The adjudication proceedings can go on. The respondents will bear in mind the usual approach adopted in the case of provisional release of goods in terms of Section 110A of the Customs Act. It is further declared that the petitioners are entitled to waiver in view of the handling of cargo in Customs Areas Regulations, 2009. No demurrage and detention charges shall be levied on the petitioners herein. Petition allowed.

Summary

The Madras High Court directed the respondents to assess and permit provisional release of goods upon payment of customs duties, with no demurrage or detention charges to be levied on the petitioners. The order was based on a previous order from 25-8-2020. The writ petitions were allowed with no costs, and connected miscellaneous petitions were closed.