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2023 (3) TMI 29 - HC - CustomsSeeking for provisional release of goods - Section 110A of the Customs Act, 1962 - Since the representations filed under Section 110A of the Customs Act 1962 have not been considered, till date, writ petitions are filed - HELD THAT - When Section 110A of the Customs Act, 1962 enables any person seeking for provisional release of goods, necessarily, the respondents will have to take a decision on the petitioner's application seeking for provisional release as per the said section - Admittedly, no final orders have been passed by the respondents with regard to the requests made by the petitioner seeking for provisional release of the imported goods by its representations, dated 06.02.2023 and 24.01.2023. This Court is not expressing any opinion on the merits of the matter. However, necessarily the respondents will have to consider the petitioner's representation seeking for provisional release of the imported goods and decide the said representation on merits and in accordance with law, within a time frame to be fixed by this Court - however, since the respondents contend that the representations submitted by the petitioner seeking for provisional release of the goods is not in accordance with the format prescribed, no prejudice would be caused to the petitioner, if they are directed to submit a fresh application under Section 110A of the Customs Act, 1962 seeking for provisional release of the imported goods and a direction is issued to the respondents to consider the same on merits and in accordance with law, within a time frame to be fixed by this Court. These writ petitions are disposed of.
Issues:
Application for provisional release of goods under Section 110A of the Customs Act, 1962 not considered by respondents. Analysis: The petitioner's grievance in the writ petitions revolves around the non-consideration of their applications for provisional release of imported goods under Section 110A of the Customs Act, 1962. The imported goods, arriving at Chennai Airport in July 2022, were not released to the petitioner despite representations made on 06.02.2023 and 24.01.2023. The petitioner, feeling aggrieved by the lack of response to their submissions under Section 110A, filed these writ petitions seeking relief. Analysis: During the proceedings, the petitioner's counsel, along with the respondents' representatives, presented their arguments before the court. The 4th respondent, in a counter affidavit, alleged that the petitioner did not disclose the true value of the imported goods and submitted forged documents. The Bills of Entry were only filed after the goods arrived in July 2022, and the goods are currently under investigation by the 4th respondent. Analysis: The court highlighted that Section 110A of the Customs Act, 1962 allows any person to seek provisional release of goods, necessitating the respondents to make a decision on such applications. Despite the petitioner's submissions on 06.02.2023 and 24.01.2023, no final orders were issued by the respondents regarding the provisional release of the goods. Analysis: The respondents argued that the petitioner's representations did not adhere to the prescribed format under Section 110A and lacked necessary documentation to prove the value of the imported goods. Conversely, the petitioner contended that the Bills of Entry filed with the Customs Authorities would reveal the goods' value, emphasizing that the respondents should have released the goods without seizure or detention. Analysis: The court refrained from expressing any opinion on the case's merits but directed the respondents to consider the petitioner's representation for provisional release within a specified timeframe. As the respondents claimed the submissions were not in the correct format, the court instructed the petitioner to file a fresh application under Section 110A for the specified Bills of Entry, with a deadline set for consideration and final orders by the respondents. Analysis: In conclusion, the court disposed of the writ petitions, instructing the petitioner to submit fresh applications for the specified Bills of Entry for provisional release of goods, with a timeline for response and final orders by the respondents. No costs were awarded in this judgment.
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