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TMI Blog2021 (3) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... modification of the order. However, the Joint Commissioner on his own could not have taken the view that the goods cannot be released. Mr. Mehta, the Joint Commissioner owes an explanation in this regard. Let Notice be issued to the opponents, returnable on 24th February 2021. The opponents shall be served directly through Email. Regular Direct Service is also permitted. - MISC. CIVIL APPLICATION (FOR DIRECTION) NO. 1 of 2021 In R/SPECIAL CIVIL APPLICATION NO. 3780 of 2020 - - - Dated:- 17-2-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA GUPTA LAW ASSOCIATES AND PARITOSH R GUPTA FOR THE PETITIONER MR DEVANG VYAS AND MR. PARTH H BHATT FOR THE RESPONDENT ORDER PER: HONOURA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. Such decision shall be taken within a period of eight days from the date of receipt of the writ of this order. 12 We may only clarify that while taking an appropriate decision as regards provisional release of the detained goods, the respondent No.2 shall keep in mind the Regulation 6(1)(l) of the Handling of Cargo in Customs Area Regulations, 2009. Regulation 6(1)(l) reads thus: Regulation 6. Responsibilities of Customs Cargo Service provider. (1) the Customs Cargo Service provider shall ... (1) subject to any other law for the time being in force, shall not charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific exemption letter from Ministry of Electronics and Information Technology (MeitY) for a particular consignment. 8. The guidelines for provisional release of seized goods pending adjudication under Section 110A of the Customs Act, 1962 has been issued vide CBIC Circular No. 35/2017-Customs dated 16.08.2017 vide which provisional release shall not be allowed in the following cases:- (i) Goods prohibited under the Customs Act, 1962 or any other Act for the time being in force; (ii) Goods that do not fulfill the statutory compliance requirement/obligations in terms of any Act, Rule, Regulation or any other law for the time being in force; The subject goods are prohibited vide DGFT Notification 5/2015-20 under the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies or any penalty etc. as decision of the Hon'ble Supreme Court in the case of Union of India vs. M/s. R. R. Marketing and others [Special Leave to Appeal (C) No.17307 of 2019] was pending. However as discussed in above para, Union of India vs. M/s. R. R. Marketing and others case has since been decided by the Hon'ble Supreme Cort and the same has not been found applicable in this case of M/s. Radhika Traders. 11 In view of the above, 679 old used MFDs imported by M/s. Radhika Traders vide Bills of Entry bearing no.4820640, 4820639 4820593 all dated 09.09.2019 and IGM bearing No.2234197 dated 12.09.2019 are prohibited goods and their provisional release cannot be allowed in terms of CBIC circular No.35/2017-Customs dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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