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TMI Blog2022 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, Special Disposal Cell (Port), Kolkata, the appellant herein being aggrieved by and dissatisfied with the judgement dated 21.04.2022 passed by the Hon'ble Justice Hiranmay Bhattacharyya in WPO No.369 of 2022 (Karan Kumar Arora -v- Union of India & Ors) has preferred the instant appeal. 2. The facts in a nutshell are that the Century Plyboard (I) Ltd. (hereinafter referred to as the "Custodian") being the respondent No.5 submitted the Bill of Entry bearing no. Century/CFS/BEUG-JJP/2020-21/21 and Century/CFS/BEUG-JJP/2020-21/23 for clearance of un-cleared/unclaimed cargo. On 21st December, 2020 testimonies of witnesses were prepared by the examining officer against opening of the containers of imported unclaimed/uncleared cargo lying a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1 was intimated by respondent No. 5 through an email that in order to receive lot no.19 a BIS certificate is to be provided. The respondent No. 1 objected to the contents of the said email as the e-auction catalogue did not provide any such conditions wherein the BIS certificate was required to be produced. Amidst the pendency of the objection to MSTC Ltd. order for delivery of lot no.2 and lot no.5 was issued following due procedures as envisaged in The Customs Act, 1962 leaving lot no.19. However, item no. 9, i.e., 15 watt LED bulbs of lot no.2 was not sent as BIS certificate was required for those items, some of cosmetic items in lot no.5 were not sent as orders were received for destruction of those items since, they were not fit for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lot no.5 by the custodian and without following the Disposal Mannual 2019. Moreover, the auctioning of the goods without obtaining the final NOC from customs came to light only when the manual bill of entry was presented to the Customs for assessment. II. As per para 3 of the "Electronics and information Technology Goods (Requirements for Compulsory Registration) Order, 2012-Prohibition regarding manufacture, storage, sale and distribution etc. of Goods; - (1) No person shall by himself or through any person on his behalf manufacture or store for sale, import, sell or distribute Goods which do not conform to the Specified Standard and do not bear the words "Self-declaration - Conforming to IS (Relevant Indian Standard mentioned in colu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were put up by the custodian for auction were without obtaining the mandatory final NOC from the Customs and hence delivery of the same would be in contravention of the Customs Act, 1962 as Participating Government Agency's (PGA) NOC has been rejected in the instant case. Thus, it was the custodian who failed to obtain the necessary PGA NOC and final Customs NOC before auctioning the goods. 8. The learned counsel for Century Ply Boards Ltd., the respondent No.5 and the custodian of the goods submits that goods can be handed over to the writ petitioner/the respondent No.1 only after clearance certificate is issued by the customs authorities. 9. The learned counsel appearing for the writ petitioner/respondent No.1 submits : I. MSTC Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion/NOC is required to be taken by the buyer from the concerned authorities, as specific for respective items. The respondent No.1 or the custodian in the present case were unable to furnish the required documents for the delivery of the disputed items. 11. As stated under section 48 of The Customs Act, 1962 "Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading. - If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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