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2001 (6) TMI 73 - HC - Customs

Issues:
1. Provisional release of imported goods detained at Central Warehousing Corporation, Coimbatore and at petitioner's godown in Bhiwandi, Mumbai.
2. Permitting re-export of containers arrived at Cochin Port from Korea.

Analysis:

Issue 1: Provisional Release of Imported Goods
The petitioner filed two writ petitions seeking mandamus for the provisional release of imported goods detained at different locations. The petitioner imported Polyurethane (PU) sheets and Poly Vinyl Chloride (PV) sheets for foot wear insoles. The goods were transshipped to Inland Container Depot (ICD) at Coimbatore. The petitioner faced issues with the quality and pricing of goods imported from Taiwan and China. The Customs authority assessed Bill of Entry No. 111, dated 4-10-2000, and detained goods at Central Warehousing Corporation, Coimbatore, and the petitioner's godown in Bhiwandi. After prolonged requests, the High Court directed the release of goods by accepting a percentage of the differential duty and executing a bond for the balance amount.

Issue 2: Permitting Re-export of Containers
The second writ petition sought mandamus for permitting the re-export of containers detained at Cochin Port. The petitioner faced challenges as the containers were detained without permission to transship to ICD Coimbatore. The Customs authorities examined the goods and found discrepancies in the description and duty rates. The petitioner requested re-export due to heavy demurrage and quality concerns. The High Court allowed the re-export of goods, emphasizing that the allegations of undervaluation should not hinder the re-export process. The petitioner had to provide an undertaking and bond for potential actions by the authorities.

In conclusion, the High Court allowed both writ petitions, directing the provisional release of detained goods and permitting the re-export of containers, ensuring compliance with Customs regulations and safeguarding the interest of the Revenue.

 

 

 

 

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