9911796707
TMI Blog2023 (8) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... in both these petitions are aggrieved by an order dated 24th April 2023 issued by the Deputy Commissioner of Customs SIIB (X), JNCH, Nhava Sheva, whereby the consignments in question, which are silk carpets, sought to be exported by the Petitioners, are put on hold. 3. The Petitioners have contended that on 19th/20th April 2023, the shipping bills were filed by the Customs with invoice 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 expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re willing to furnish any information as may be required by the Customs Authorities and/or the Petitioners are willing to co-operate in any investigation, which the Customs Officer intend to undertake. It is Mr. Shah's contention that the delay in export of the consignment is causing a serious prejudice to the Petitioners, who are proprietors of small business, engaged in export of 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' consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inesses. The business is of export of the carpets, which are stated to be handmade and customised. Considering this peculiar situation, in our opinion, 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. 10. In any 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 det ..... X X X X Extracts X X X X X X X X Extracts X X X X
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