Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (12) TMI 1253

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd other charges for removal of goods and storage of them in the warehouse in accordance with Section 49 of Customs Act, 1962 - HELD THAT:- In the rejoinder affidavit, the dispute has again been raised with regard to the validity of the order of seizure and action of the respondent authority in seizure of the goods. But nothing has been stated about the process of removal of goods from the contai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the respondent department. In the present writ petition the petitioner is challenging the seizure memo dated 15.7.2022, whereby the goods comprising of Light Melting Iron and Steel Scrap for melting imported at the port of CFS M/s Star Track Terminal Pvt. Ltd. ICD Dadri under Bill of Entry No.8984683 have been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to the petitioner herein and the matter would be adjudicated after granting opportunity of personal hearing to the petitioner in compliance of the principles of natural justice. The attention of the Court is invited to para '2' of the counter affidavit wherein the details with regard to the procedure of seizure of goods and the examination of the goods being prohibited has been given. It .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the petitioner before the competent authority, i.e. Officer of NOIDA Customs Commissionerate on 31.10.2022. The dispute was again raised that though the petitioner had appeared in the office of NOIDA Customs Commissionerate on the date fixed but the process of removal of goods has not been completed. The stand of the department is that the petitioner is required to deposit the demurage charge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inclination to deposit the demurage charges. We, therefore, find that the writ petition is wholly misconceived and hence dismissed. It is made clear that the dismissal of the present writ petition will not come in the way of the petitioner, in any manner, in case its representative appears before the competent authority to discharge its liability for removal of goods from the containers or any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates