9911796707
TMI Blog2012 (11) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... of Articles 14 19(1)(g) of the Constitution of India. Further prayer has been made to direct the respondent-authorities to release the consignment in question as per Section 18 of Customs Act, 1962 (in short, the Act ). 2. The pleaded case of the petitioner is that it is a proprietorship concern and is carrying on its business activities at New Delhi. The petitioner is dealing in the import and trading of old and used multi-functional devices falling under Chapter Heading 8443 31 00 of Customs Tariff Act, 1975 (for brevity, 1975 Act ) attracting customs duty @ 18% approximately. Accordingly, the aforesaid goods are freely importable as per the Foreign Trade Policy, 2009-2014 of the 1975 Act. 3. The petitioner, during the course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the assessing officer had to provisionally assess the goods and provisionally release them as the petitioner was incurring heavy demurrage. The goods were neither cleared provisionally nor finally despite the documents being furnished. Reliance was placed upon instructions issued in pursuance of the directions of this Court earlier that the goods should be cleared within 3 days from the date of entry. 4. Written statement was filed on behalf of Respondent Nos. 2 3 by the Additional Commissioner of Customs, ICD, Ludhiana wherein it was pleaded that the bill of entry dated 2-7-2012 Bearing No. 7264930 had been filed for import of 236 units of old and multi-functional devices. The same had been imported from M/s. Lucky S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods and that at the time of the purchase of the goods and the date of the invoice, i.e., 25-5-2012, the goods could be imported and the restriction was only subsequent, against an import license. 6. On the other hand, counsel for Respondent Nos. 2 3 submitted that against the order dated 17-9-2012, an appeal lay with the Commissioner Appeals under Section 128 of the Act and, therefore, the issue was yet to be adjudicated upon. 7. After hearing counsel for the parties, we are of the opinion that the petitioner had approached this Court on 17-9-2012 with the prayer that the consignment in question be released since no order had been passed. On the same date, the Additional Commissioner of Customs, ICD, Ludhiana, passed the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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