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2024 (6) TMI 1121 - HC - CustomsSeeking provisional release of the seized goods, pending adjudication under Section 110A of the Customs Act, 1962 - Circular No. 35/2017-CUS dated 16.08.2017 - HELD THAT - In terms of Clause 2.1 of the circular, the provisional release can be resorted to upon the request of the owner of the seized goods, subject to executing a Bond for the full value / estimated value of the seized goods. The other condition imposed at Clause 2.2 includes furnishing of Bank Guarantee or security deposit to cover the entire amount of duty / differential duty leviable on the seized goods being provisionally released - the conditions imposed as per Annexure-D are at variance with the circular and guidelines of the Board itself. The provisional release order imposing conditions contrary to the Circular requires to be modified - Petitioner to execute a Bond for the value / estimated value of the seized goods - Petitioner to furnish Bank Guarantee or Security Deposit for the differential duty which admittedly is Rs. 5,55,060/-. In terms of the conditions for release stipulated above, which would substitute the conditions of provisional release at Annexure-D, the writ petition is disposed off - If the petitioner complies with the requirements of the modified conditions referred to above, the respondents to take note of it and take immediate steps for provisional release of the goods.
Issues:
Petition for writ of mandamus to quash order in appeal and release seized goods. Analysis: The petitioner sought a writ of mandamus to quash the order in appeal passed by the 1st respondent and to secure the release of seized goods. The goods imported by the petitioner were seized by the Department, and a provisional release order was issued by Respondent No. 2, which was later rejected on appeal. The conditions for provisional release stipulated in the order were challenged by the petitioner as being contrary to Circular No. 35/2017-CUS dated 16.08.2017 issued by the Board, which provided guidelines for the provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962. The Circular outlined specific cases where provisional release should not be allowed, such as goods prohibited under the Customs Act, goods not meeting statutory compliance requirements, goods specified in Section 123 of the Customs Act, and cases where provisional release may not be in the public interest. It also detailed the conditions for provisional release, including the execution of a Bond for the full value/estimated value of the seized goods and the requirement for a Bank Guarantee or Security Deposit to cover duties and penalties. The conditions imposed in the provisional release order at Annexure-D were found to be at variance with the Circular and guidelines of the Board. The Court, therefore, modified the conditions of provisional release, requiring the petitioner to execute a Bond for the value/estimated value of the seized goods and furnish a Bank Guarantee or Security Deposit for the differential duty amount. The condition in the provisional release order that was contrary to the Circular was set aside. The writ petition was disposed of with the modified conditions for release, and the respondents were directed to take immediate steps for the provisional release of the goods upon compliance by the petitioner.
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