2023 (12) TMI 197 - HC - Customs

Seeking provisional release of goods - two gold chains weighing 360 grams - Section 110A of the Customs Act, 1962 - HELD THAT - This Court is of the view that it would be appropriate to direct the respondents, if the petitioner files a proper application under Section 110A of the Act, to release the seized goods. Therefore, by granting liberty to the petitioner to file an application under Section 110A of the Act, this Court is inclined to dismiss the present writ petition. In the event, if an application is filed by the petitioner under Section 110A of the Act, the same shall be considered by the Customs Authorities and release the seized goods provisionally in accordance with law. Further, the petitioner is intend to deposit the entire duty and also execute a bond for the release of the seized goods. The same shall be considered by the respondents and take appropriate decision in accordance with law with regard to the release of the seized goods. Petition disposed off.

Summary

Issues involved:
The issues involved in this case are the seizure of two gold chains weighing 360 grams by Customs Authorities at Coimbatore Airport, the petitioner's intention to evade payment of customs duty, the issuance of a show cause notice, and the request for release of the seized goods under Section 110A of the Customs Act, 1962.

Seizure of Gold Chains:
The Customs Authorities seized two gold chains weighing 360 grams at Coimbatore Airport, alleging that they were concealed in the petitioner's underwear upon returning from Kualalampur via Singapore to Coimbatore. The petitioner denied any intention to evade customs duty and filed a reply to the show cause notice issued by the 3rd respondent.

Legal Arguments:
The petitioner's counsel requested the release of the seized gold chains under Section 110A of the Customs Act, 1962. However, the Senior Standing Counsel for the first and second respondents argued that no application under Section 110A had been filed by the petitioner, emphasizing that the seized goods could only be released upon such an application.

Court Decision:
After hearing arguments from both sides and examining the records, the Court directed the petitioner to file a proper application under Section 110A of the Act for the release of the seized goods. The Court indicated that if such an application is submitted, the Customs Authorities should consider it on its merits and release the goods provisionally in accordance with the law. The petitioner was also required to deposit the entire duty and execute a bond for the release of the seized goods, with the Customs Authorities making a decision based on the legal provisions.

Conclusion:
The Court disposed of the writ petition, granting the petitioner the liberty to file an application under Section 110A of the Customs Act for the release of the seized goods. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.