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2023 (4) TMI 1036 - HC - Customs


Issues involved:
The petition challenges a Seizure Memo issued by Respondent No.2 regarding imported goods not in line with the Customs Act, 1962 entry.

Judgment Summary:

Issue 1: Challenge to Seizure Memo
The petition seeks to set aside the Seizure Memo dated 9 January 2023 and requests the unconditional release of the imported goods. The Petitioner claims the goods, cotton, were exported from Afghanistan following established routes, while Respondents assert the goods were imported from Pakistan. Certificates from the Consulate General of Afghanistan and the certificate of origin are relied upon by the Petitioner to support their claim.

Issue 2: Examination of Goods
Respondents argue that the examination of the goods reveals markings indicating "Made in Pakistan." Photographs presented show bags prominently displaying this marking. A show cause notice was issued to the Petitioner on 10 April 2023, transitioning the matter from the Seizure Memo to the notice stage.

Issue 3: Court's Decision
The Court declines to interfere in writ jurisdiction due to the presence of disputed facts requiring adjudication. The Petitioner is granted the opportunity to respond to the show cause notice and present their case. The Petitioner requests the release of a portion of the goods upon depositing 7.5% of their value, which the authority is directed to consider as per law. The Court agrees to the Petitioner's plea for expeditious disposal of proceedings post the show cause notice. Subject to the Petitioner filing a reply within one week, a final order is to be passed within four weeks. The Writ Petition is disposed of accordingly.

 

 

 

 

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