2024 (7) TMI 1557 - HC - Customs

Appeal against order of adjudication - Import of goods in contravention of Section 17(1) as well as Sections 46(4) and 46(4A) of the Customs Act, 1962 - whether Single Judge had rightly directed release of the consignments and the said order warrants no interference? - HELD THAT - Inasmuch as an order of adjudication has been passed by the Adjudicating Authority as per the direction of this Court, at this stage, we are not inclined to accept the contentions of learned counsel for the respondents. The respondents may assail the order of adjudication before the appropriate forum, in the manner known to law, of course by raising all the grounds that are raised in the present appeals. These writ appeals are dismissed. The respondents are granted liberty to raise all the grounds raised in these appeals before the appropriate forum in the appeals to be filed as against the order of adjudication.

Summary

The High Court of Madras dismissed the writ appeals arising from a common order dated 23.4.2024, which granted interim stay. An order of adjudication was passed on 22.7.2024, holding the respondents liable to pay penalty for importing goods in contravention of the Customs Act. The respondents can appeal the order before the appropriate forum. The writ appeals were dismissed, and respondents were granted liberty to raise grounds in the appeals against the order of adjudication.