2024 (5) TMI 211 - HC - Customs

Power Of Board for the purposes of facilitation of trade u/s 143AA - Seeking release of the original bill of lading and release of the cargo - Imports of the shipment of Soda Ash Dense (Grade-A) - Payment of the requisite duty - HELD THAT - None of the conditions prescribed in 143AA of the Act applies to the facts of the present case and therefore the Commissioner is not required to take any action under Rule 11(2) of the Rules as prayed by the petitioner. We are of the opinion that dispute is between the petitioner and the Respondent No. 3 for which Commissioner of Customs is not concerned and accordingly the petitioner is required to sort out such disputes with Respondent No. 3 in accordance with law. No interference is required to be made in this petition. The petition being devoid of merits is accordingly dismissed.

Summary

Issues involved:
The issues involved in this case are related to the release of original bill of lading and delivery order for cargo, payment of duty, intervention by Commissioner of Customs, and the application of Section 143AA of the Customs Act.

Release of Original Bill of Lading and Delivery Order:
The petitioner imported Soda Ash Dense (Grade-A) and made the requisite duty payment as per the invoice generated by Respondent No. 3. However, despite payment, the original bill of lading and delivery order were not released. The petitioner sought intervention from the Commissioner of Customs to facilitate the release of the cargo.

Intervention by Commissioner of Customs:
The petitioner issued legal notices and requested the Commissioner of Customs to take action under Section 143AA of the Customs Act. Section 143AA empowers the Board to facilitate trade by simplifying procedures, expediting clearance of goods, reducing transaction costs, and maintaining a balance between customs control and legitimate trade. The Commissioner of Customs is not obligated to intervene in disputes between importers and other parties unless specific conditions under Section 143AA are met.

Application of Section 143AA of the Customs Act:
The Court analyzed Section 143AA of the Customs Act, which allows the Board to prescribe procedures for facilitating trade. The Commissioner of Customs is not mandated to intervene in disputes between importers and other parties unless the conditions specified in Section 143AA are satisfied. In this case, the dispute between the petitioner and Respondent No. 3 does not fall under the purview of Section 143AA, and the Commissioner is not required to take action as requested by the petitioner. The Court dismissed the petition, stating that the petitioner needs to resolve the dispute with Respondent No. 3 in accordance with the law, as the Commissioner of Customs is not directly involved in such disputes.

This summary provides a detailed overview of the issues involved in the legal judgment, focusing on the release of the original bill of lading, intervention by the Commissioner of Customs, and the application of Section 143AA of the Customs Act.