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TMI Blog2021 (2) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation thereof and ultimately no objection for auctioning of the imported goods i.e. waste paper contained in 113 containers. The process of online auctioning through MSTC was conducted on 05.11.2020 by the Custodian. It is, thereafter, the petitioner who is the consignor, for the first time, wrote a letter dated 06.11.2020, which was received in the office of respondent No.3 on 10.11.2020 requesting him for cancellation of the auction process. This clearly shows that the petitioner had been sitting over the matter. The contention of the counsel for the petitioner that the petitioner was required to be informed or intimation was required to be sent prior to proceeding with auction of the goods contained in 113 containers is not based upon any statutory right conferred upon the petitioner, who admittedly is a consignor. Section 48 of the Customs Act, 1962, makes it amply clear that notice for selling the goods has to be sent to the importer prior to the auction of the goods - it cannot be said that the auction of the goods, as carried out by the respondents, is not in accordance with law especially when the same has been so carried out as per the directions given in the Dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the ports of United States of America, which were unloaded at Mundra Port at Gujarat, a notified port of the Custom Department, from where these containers were loaded in rail and delivered at Inland Container Depot (for short 'ICD'), Sonepat. 2. As per the procedure, the consignees have to take the delivery on reaching of the consignments in containers from ICD, Sonepat, after taking clearance from Custom Department and completion of other formalities. The consignees, because of COVID-19 pandemic which led to nationwide lockdown as imposed by the Government of India upto 08.06.2020 resulted in the paper mills being non-functional and therefore, could not complete the legal formalities to honor the delivery from the ICD, Sonepat. As a matter of fact, the consignees, till date, have not come forward to take the delivery of consignments. The result thereof is that the buyer/consignees have abandoned the goods resulting in the containers lying in the ICD, Sonepat. Petitioner has also not received the payment from the consignees and because of this act of the consignees, petitioner had to suffer great hardship and losses. 3. To mitigate the losses suffered by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. On 14.01.2021, another request letter was sent to the Commissioner of Customs, ICD, Sonepat, New Delhi respondent No.2 , to which no response has been received. Petitioner is aggrieved and dissatisfied with the letter dated 08.01.2021 (Annexure P-23) received from the Deputy Commissioner (Customs), ICD, Sonepat respondent No.3, which has not extended the time upto 31.01.2021 to complete the procedural formalities despite the request letter dated 14.01.2021. This has led to the filing of the present writ petition. 5. Learned counsel for the petitioner has asserted that there was no fault on the part of the petitioner but the petitioner is suffering because of the COVID-19 pandemic, which had led to the complete lockdown in the country and therefore, the strict requirement of the provisions of Sections 46, 47 and 48 of the Customs Act, 1962, would not be applicable to the case of the petitioner. Petitioner is suffering because of the inaction on the part of the original consignees, who had not come forward firstly to submit bills of entry followed by the non-clearance of the goods for home consumption or warehousing or transhipping within 30 days from the date of unloading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission be granted for cutting the seal of 113 containers, which was so granted by the Deputy Commissioner (Customs), ICD Sonepat respondent No.3 on 23.09.2020. The examination of containers was conducted by the Examining Officer in due course of time and thereafter, the Custodian, vide letter dated 14.10.2020, as per the no objection certificate for valuation given by the Deputy Commissioner (Customs), ICD Sonepat respondent No.3, submitted valuation report for 113 containers containing waste paper. On receipt of the complete valuation report, Deputy Commissioner (Customs), ICD Sonepat respondent No.3 granted no objection certificate for auctioning of the imported goods on 21.10.2020 to the Custodian. All 113 containers were auctioned to the highest bidders i.e. M/s Meenu Paper Mills Private Limited and M/s Dev Priya Products Private Limited through online process, as required by the law/regulations/ norms/advisories for auctioning of the imported goods on 05.11.2020 through MSTC by the custodian. 7. Petitioner, vide its letter dated 06.11.2020, requested for cancellation of the auction process and sought time to submit documents required for amendment in IGM and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods nor has it filed bills of entry for importing the above-mentioned goods is only a supplier and is requesting for change of IGMs so that the goods can be imported by the other buyers other than the importers, which cannot be accepted at the outset. However, Section 149 of the Customs Act, 1962, clearly states that any amendment can only be allowed by the Competent Authority, if a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. It is, on this basis, asserted that the petitioner has failed to submit complete documents for change in IGMs in 30 days after the goods have arrived at the ICD, Sonepat. 9. Relying upon Section 48 of the Customs Act, 1962, the stand of the respondents is that the imported goods outside India, if not cleared for home consumption or warehoused or transhipped within 30 days from the date of unloading thereof at the custom station or within f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had been sitting over the matter. That apart, in this letter dated 06.11.2020, it had further been requested to grant them time to submit the documents required for amendment of IGMs and for permitting the change of buyers' name to other buyers than the importers, which request was declined through letter dated 17.11.2020 by respondent No.3 in the light of the fact that the goods contained in 113 containers have already been auctioned as per Section 48 of the Customs Act. 12. Thereafter, petitioner again on 08.12.2020 as also the proposed new buyer i.e. M/s Kailashi Devi Pulps Paper Products on 07.12.2020, requested seven days time to submit the documents required for amendment in IGMs, which request was received on 07.12.2020, a response to the same was sent on 01.01.2021 by respondent No.3. Despite more than three weeks having been passed when the petitioner and the proposed buyer had sought seven days time, granted them another seven days upto 08.01.2021 for submitting the documents as required for amendment in IGMs. Petitioner again wrote a letter dated 05.01.2021 and sought more time till 31.01.2021 for submitting complete documents, to which response was sent by re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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