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TMI Blog2022 (4) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... efs. 2. The petitioner submitted his bid for e-tender cum e-auction which was floated by the Metals Scrap Trading Corporation limited (for short "MSTC"). The petitioner's bid was approved in respect of three lots including lot no. 2.0 and lot no. 5.0. The petitioner was requested to deposit the amount of security deposit which the petitioner did and MSTC also issued acceptance letter. Petitioner received a delivery order dated 11 June 2021 from MSTC with respect to lot no. 2 and 5. On June 21, 2021 petitioner received part delivery of lot no. 5. On June 22, 2021 lot no. 2 was partly delivered to the petitioner. The petitioner received another delivery order with respect to lot no. 2 and 5 from Century Plyboards wherein it was mentioned tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary clearance and directions from the customs authority. 5. The respondent 2 and 3 were, however, not represented at the time of hearing in spite of notice. 6. I have heard the learned advocates for the parties and considered the materials on record. The question that arises for consideration in the instant case is whether the respondent authority can refuse to release the goods to the successful bidder on the ground that BIS certificate is necessary or that the items are liable for destruction. 7. Section 48 of the Customs Act, 1962 deals with the uncleared cargo. Central Board of Indirect Taxes and Customs, Department of Revenue published the Manual containing several circulars wherein procedure for storage and disposal of goods that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be placed in the public auction. (iv) After drawing an inventory of the shipment which are not required to be retained by the customs, the custodian shall approach the jurisdictional Customs authorities seeking No Objection Certificate in respect of all consignments/ containers which are to be taken up for auction. (v) The Customs shall thereafter examine the list and intimate to the custodian, details of the listed shipment which can straight away be taken up for auction as they do not require any regulatory clearances (NOC from FSSAI, Drug controller, Bureau of Indian Standards (BIS) etc.) or do not need any chemical analysis to identify the contents and fitness for consumption/usage. (vi) In case regulatory clearances from age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms authorities or the custodian are estopped from raising any objection that the goods which were auctioned require regulatory clearances or chemical analysis test to identify the fitness for consumption/usage as a ground for withholding the release of auctioned goods. 9. In the instant case MSTC issued the sale intimation letter dated March 5, 2021 informing the petitioner that three lots including lot no. 2.0 and lot no. 5.0 has been approved and the petitioner was directed to deposit a sum of Rs. 14, 88, 250/- (Rupees Fourteen lakh eighty eight thousand two hundred fifty) towards security deposit which the petitioner duly deposited and MSTC issued an acceptance letter. The petitioner was requested to deposit a further sum of Rs. 13,89, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent angle. The effect of withholding release of the goods which were put to action after the sale had been confirmed is to withdraw the lots or the items in a lot from the tender. A co-ordinate bench of this court in Bijoy Kumar Agarwal (supra) held that there is no scope of withdrawal of any lot from the auction after the sale was concluded. Therefore, once the goods are put up for auction sale, a lot or any part thereof cannot be withdrawn thereafter. 12. No other objection has been raised by the respondent authorities for withholding the release of the goods. Since the petitioner has complied with all formalities, the respondent authorities are obliged to release the goods in question to the petitioner. 13. For the reasons as aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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