2012 (3) TMI 172 - HC - Customs

Writ Appeal- appellant imported some electrical goods - officers of the 1st respondent seized the goods due to undervaluation and issued Ext.P3 show cause notice under Section 124 - appellant sought for interim release of the goods pending completion of the proceedings initiated - The provisional release also came to be ordered subject to conditions as per Ext.P7 - appellant contends that conditions imposed. Held that - if the matter is kept pending, heavy demurage charges to be incurred by the appellant - 2nd respondent shall complete the proceedings initiated against the appellant by issuing show case notice within three weeks from the date of receipt of the copy of the judgment - the Writ Appeal is dismissed.

Summary

The Kerala High Court upheld a decision regarding the provisional release of goods seized for undervaluation, following a show cause notice under Section 124 of the Customs Act. The appellant's request for less onerous conditions was denied, and the court ruled that the proceedings must be completed promptly to avoid additional charges. The Writ Appeal was dismissed.