2024 (12) TMI 1103 - HC - Customs

Issuance of a direction upon the respondent-Customs authorities to release the consignment of 700 bags of sugar in favour of the petitioner which was seized - violation of Section 7 (1) (c) of the Customs Act, 1962 - goods perishable in nature - HELD THAT - On consideration of the limited gamut of facts required to deal with the issue at hand, we are of the considered view that the petitioner should approach the Adjudicating Officer, i.e. the Additional Commissioner/Joint Commissioner, Customs, Agartala with an application in a proper format for release of the perishable goods duly supported with all necessary facts and documents in terms of Section 110 (1-A) of the Customs Act, 1962 within a period of 4(four) days from today. On receipt of such application, the Adjudicating Officer/ Additional Commissioner/Joint Commissioner, Customs, Agartala would take a decision in accordance with law, preferably within a period of 10 (ten) days from the date of receipt of such application after complying with the principles of natural justice. Petition disposed off.

Summary

Issues:
Petitioner seeks direction for release of seized consignment of sugar by Customs authorities.

Analysis:
The petitioner, a proprietorship firm with a valid trade license and GST registration, had a consignment of 700 bags of sugar seized by Customs authorities during transit. The petitioner approached the High Court seeking the release of the goods, citing their perishable nature. The consignment was intercepted for alleged violation of the Customs Act, and the petitioner filed a written statement and a prayer for release of goods under Section 110 (1-A) of the Act. The respondent argued that the petitioner had not applied for release before the Adjudicating Officer as required under Chapter-XIV, pointing to a circular issued by CBIC. The respondent also mentioned that the petitioner appeared before authorities and denied ownership of the goods, leading to certain disputes. The respondent emphasized the need for the petitioner to apply in the proper format before the Adjudicating Officer.

The Court directed the petitioner to make an application before the Adjudicating Officer within four days in the prescribed format for release of the perishable goods, supported by all necessary facts and documents as per Section 110 (1-A) of the Customs Act. The Adjudicating Officer was instructed to decide on the application within ten days, considering the perishable nature of the goods and following principles of natural justice. The Court clarified that its decision did not comment on the merits of the petitioner's claim, and the writ petition was disposed of accordingly. Any pending applications were also deemed disposed of by the Court's order.