9911796707
TMI Blog2016 (6) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry dated 22.10.2013, which was absolutely confiscated by the second respondent . 2. W.P.No.30790 of 2015 has been filed by the petitioner to issue a Writ of Certiorarified Mandamus to call for the records comprised in Original Order dated 9.9.2015 passed by the second respondent, to quash the same and consequently direct the respondents to provisionally release the goods covered under Bill of Entry dated 22.10.2013 confiscated absolutely contrary to the provisions of law. 3. The brief case of the petitioner is as follows: (i) According to the petitioner, they are engaged in the import and trading of various cosmetics and other goods. The said proprietorship concern had been granted the Import-Export licence. According to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording to the petitioner, the altercation was basic reason behind the harsh and severe action by the customs against the imports made by the customs against the imports made by the petitioner concern, which only involved the mere inadvertence mistake committed by the overseas supplier in the dispatch of the goods as ordered without involving any attempt to smuggle or conceal the goods as alleged by the authorities. (iv) According to the petitioner, their letter dated 19.05.2014 to the first respondent seeking for the unconditional release of the goods for the reason that show cause notice has not been issued to them within six months period as mandated under section 110 (2) of the Customs Act from the date of actual detention i.e. 1.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the proposal to the show cause notice, without considering the submissions made by the petitioner. Challenging the order dated 09.09.2015, the petitioner has filed writ petition in W.P.30790 of 2015 4. The brief case of the respondents are as follows: (i) According to the respondents, the examination of the consignment led to recovery and seizure of 2741 cartons of cosmetics such as Brut deodorant, Johnson & Johnson products, Dove silky cream etc., and 729 cartons of Looney Tunes Room Air Freshener. According to the respondents, though the petitioner contended that these cosmetics were imported by mistake and was unintended, at the time of detailed examination of the consignment, the cosmetic items were found kept sealed behind t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld take and hold possession of the confiscated goods under section 126 (2) of the Act. There is no provision in the Customs Act, 1962, for directing the re-export of the goods that are confiscated under section 122 of the Act. The only manner in which confiscated goods could be dealt with, is perhaps by the sale of those goods by the Central Government, after taking possession under section 126 of the Act. Section 150(1) of the Act apply only to goods which are not confiscated. 6. In the case on hand, on examination of the goods imported by the petitioner, the authorities found excess weight in the goods imported and the petitioner cannot contend that due to mistake excess goods were shipped. 7. When there is no provision under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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