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2023 (11) TMI 576 - HC - Customs


Issues involved:
The issues involved in the judgment are the issuance of auction notices, amendment of Import General Manifest, release of goods, and waiver of charges incurred.

Auction Notices:
The Petitioner filed a petition under Article 226 of the Constitution of India seeking to quash the Auction Notices issued by Respondent No.4. The Petitioner requested the court to issue a Writ of Certiorari or Mandamus to review the legality, propriety, and validity of the notices. The court was prayed to direct the withdrawal of the Auction Notices and unconditionally release the goods to the Petitioner.

Import General Manifest Amendment:
The Petitioner objected to the Import General Manifest (IGM) filed by Respondent No.6 in the name of another party without the Petitioner's approval. The Petitioner sought an amendment to the IGM and requested permission for the consignee's name change as per the Customs Act, 1962. The court directed Respondent No.3 to decide on the Petitioner's representation and treat the petition as an additional representation objecting to the IGM.

Release of Goods and Waiver of Charges:
The Petitioner, an exporter, alleged that the goods exported were sold to a third party without authorization. The Petitioner requested the release of the goods covered under specific Bill of Ladings and sought a Detention and Demurrage Waiver Certificate for charges incurred. The court ordered all parties to appear before Respondent No.3 for submissions and directed Respondent No.3 to pass an appropriate order by a specified date, keeping all contentions open.

This judgment primarily dealt with the legality of auction notices, the amendment of Import General Manifest, release of goods, and waiver of charges, providing directions for the parties to appear before the relevant authority and for a decision to be made in accordance with the law.

 

 

 

 

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