9911796707
TMI Blog2023 (8) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the questions, which the Customs Authorities may have in regard to the consignments. What is also relevant for the Customs Authorities to consider is that the Petitioners are running small businesses. The business is of export of the carpets, which are stated to be handmade and customised. Considering this peculiar situation, the goods ought not to be detained and are required to be released on the Petitioners furnishing an appropriate bond as may be desired by the custom officers. The Petitioners also shall co-operate in the investigation. It is found from the record that in response to the summons as issued by the Petitioners under Section 108 of the Customs Act, 1962, the Petitioners were called upon to submit all shipping bills, ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice at the time consignment of the carpets arrived at the JWS, CFS for exports. The same were examined by the Superintendent of Customs at docks and samples were also drawn from the consignment from the concerned invoice no. as set out in the petitions. 4. Thereafter, the Petitioners received a Let Export Order. However, in the last week of April 2023, the export consignment was put on hold by the Deputy Commissioner of Customs by the impugned order. The Petitioners also submitted the corrected shipping bills and had requested that the consignment be released provisionally. 5. The Petitioners have contended that on 15th May 2023, the Petitioners had also received a test report from DYCC JNCH Lab, to the effect that the consignment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the items like handmade carpets being the goods in question in the present petitions. Mr. Shah has also submitted that the prejudice caused to the Petitioners is so much, that the Petitioners are, in fact, willing to take back the goods and sell them in the domestic market. He submits that, in these circumstances, the Petitioners pray that the Petitioners' consignments ought not to be detained. 7. On the other hand, Mr. Kumar, learned Counsel for the Respondents, has submitted that the Petitioners have not co-operated in the investigation. It is submitted that the Petitioners need to supply all information and co-operate in the investigation. It is also submitted that the Petitioners can also furnish bond as may be demanded by the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... event, we find from the record that in response to the summons as issued by the Petitioners under Section 108 of the Customs Act, 1962, the Petitioners were called upon to submit all shipping bills, tax invoices, GST returns as also the export details and consignee details, photo id and authorization, etc. It is seen that all such requirements were met and such details were supplied to the Superintendent of Customs, by the Petitioners, as seen from the letters of the Petitioners dated 21st May 2023 and 2nd June 2023. We do not find from the record that there is any other communication from the Customs Officer to furnish any other details. Thus, we are of the opinion that the consignments in question ought not to be detained. 11. We, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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