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TMI Blog2022 (12) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... the vendor on 03.06.2019. 2.1 The vessel when arrived at Mundra Port from Jabel Ali Port, Dubai, the Customs Broker filed bill of entry in accordance with the provisions of the Customs Act. The five containers carried the goods as imported by the petitioners, which arrived at Mundra Port on 26.02.2020. 2.2 It is the say of the petitioners that Deputy Commissioner of Customs vide its letter dated 06.03.2020 permitted the storage of the imported goods in custom's bonded warehouse pending the clearance. 2.3 The respondent No.3-Superintendent issued notice to the petitioners on 06.03.2020 requiring to submit documents and they responded on the very next date on 07.03.2020 and provided the documents and other details as required. 2.4 In petitioners' case, the documents had indicated the Country-of-Origin certificate having been issued by the Dubai Chamber of Commerce and Industry which mentioned that the Country-of-Origin of goods was Turkey. The petitioners made payment of 4360 USD on 17.03.2020. As the Deputy Commissioner on 14.05.2020 had communicated that the Country-of-Origin was mentioned as Turkey, the movement documents submitted to the Turkey Customs were required to be fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 3. On issuance of the notice, learned senior standing counsel, Mr.Nikunt Raval has appeared for the respondents. 4. The affidavit-in-reply is filed by the Deputy Commissioner working at Mundra District Kutch. He has denied all allegations, however, he has pointed out that the import is made under the bill of entry No.7015597 on 25.02.2022 declaring the goods under the import as "Raw Magnesium Carbonate Lumps" falling under the CTH 25191000, the value declared is of Rs.11,32,131/-. It is loaded from the UAE with its origin from Turkey. As per the provisions and the rules made under the Customs Act, the goods attracted Basic Customs Duty (BCD)@ 5% and Integrated Goods and Service Tax (IGST) @ 5% along with the Social Welfare Surcharge @ 10% of BCD. The total tax worked out is Rs.1,21,987.2 paise. The number of reminders and communications have been referred to urge that the petitioners have been asked to submit all original documents and other requisite documents, however, they have not tendered any of them. The reason again tend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpt is made on the part of the learned senior standing counsel, Mr.Raval to point out that the onus is on the petitioners to prove the document of Country-of-Origin. According to him, it is also a must for the petitioners to fulfil the requirement of law when the authority concerned inquires and sends the requisition for some of those vital documents. 8.2 Here, the hitch is that the petitioner's version is clear that it has given all what it had with it and the Country-of-Origin certificate issued by the Dubai Chamber of Commerce would govern their case. This certificate is being questioned by the respondent authority. The easiest way for them to question the genuineness is by inquiring with the counter part and this will be feasible only at the level of the Union Ministry or the concerned authority that may have specified by the Union Ministry. The individual at the best can produce the certificate of Country-of-Origin or any other certificate as may be available with him to prove the negative is not feasible for any person. 8.3 Without curtailing the right of the authority concerned to go into the root of this matter, we are constrained to also observe one aspect, at this stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two years. This would surely defeat the right of the party concerned to even take recourse to the provision of Section 110A of the Customs Act and ask for the provisional release of the goods. This continuous detention without requesting to the act of seizure by the authority concerned surely is not what has been contemplated under the law. This procedure adopted by the authority is wholly unknown to the statute. This could be done only with a purpose of not allowing the party concerned to take recourse to Section 110A of the Customs Act and in absence of any seizure, there is no show cause notice even given within a period of six months which is mandatory in nature. 8.6 Undoubtedly, Section 110(2) of the Customs Act provides for some sort of inquiry where the order for extension is to be passed applying the mind and not in a routine manner. If, otherwise, the officer is of the opinion that for some satisfactory and bona fide reasons within the time frame provided under Section 110(2) of the Customs Act, the investigation could not be completed. 9. The Apex Court in case of Assistant Collector of Customs vs. Charn Das Manhotra, reported in AIR 1972 SC 689 has also amplified the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to point out as to how this timeline has been also observed by the officer concerned. He has continued to inquire for the period of two years and till date, nothing is brought on the record before this Court. 14. In the aforesaid background, the petitioners would be entitled to have a release of the goods completely without any fetter, however, the goods are alleged to be from Pakistan as the Country-of-Origin Certificate is doubted. Let the inquiry be expedited and with a word of caution to all concerned to follow the statute. We are releasing the goods provisionally, where the request on the part of the respondent is to follow the decision of this Court rendered in case of Besto Tradelink Limited Versus Principal Commissioner Of Customs. Noticing the fact that the goods were lying with the custom already for seven months and by way of an interim relief the High Court had permitted 15 days of inquiry which was not completed for the Magnesium lump. The Court directed 25% of the value of the goods to be given as a Bank Guarantee or as a Security while releasing the goods. 15. Resultantly, this petition is ALLOWED where the Court would release the goods in favour of petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X
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