9911796707
TMI Blog2023 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms dated 08.02.3017 had required that the field formations shall adhere to the time limits prescribed under Section 110(2) ibid, irrespective of the fact that whether goods remain seized or are provisionally released. For cases to be adjudicated within the competence of Principal Commissioner/ Commissioner of Customs or an Addl./ Joint Commissioner of Customs, one year from the date of service of the SCN has been fixed as the outer time limit; for the authorities below, namely Asst./Dy. Commissioners and other gazetted officers, the time limits have been fixed as 6 months and 3 months, respectively. Further, in cases where such time limits could not be adhered to by an adjudicating authority, due to circumstances that prevented from observing that time limits, then the supervisory officer has been asked to fix appropriate timeframe for disposal and monitoring of such cases. On analysis of the legal provisions contained in Section 110 (A) ibid, and in view of the development in the pending show-cause proceedings before the Commissioner of Customs- IV (Export), the appeal for provisional release of goods has become infructuous on account of final orders having been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, back to India, have conducted search proceedings and the appellant s factory-cum-office premises and the residential premises of Shri Rajesh J. Parekh, President CEO on 09.07.2021 and 10.07.2021. On completion of search proceedings, 100 kg. of PGC presented for export in the Shipping Bills (S/B) No.2962080 and No. 2961738, both dated 07.07.2021 totally valued at US $ 4,334,400/ Rs.31,90,11,840/- at Air Cargo Complex (Export), Mumbai and gold bars, strips and dust valued at Rs.6,84,60,605/- and PGC / chemicals of precious metals valued at Rs.4,35,70,249/- available at the factory premises of the appellants in Mumbai along with documents and other records were seized under Section 110 of the Customs Act, 1962. Consequent to this, the appellants had filed a Writ Petition No. 3788 of 2021 before the Hon ble High Court of Bombay challenging the seizure of the goods, seeking directions for release of the same, removal of alert for 100% examination of export goods, removal of suspension of IGST refund and registration of MEIS duty scrips. Upon hearing the case the Hon ble High Court had passed an interim order dated 29.03.2022 directing the petitioner to make an application for provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervants and agents: (i) To release the aforesaid seized export goods and export related stock of goods; (ii) To remove an alert for 100% examination of export consignment for the Petitioner from the Indian Customs EDI System (ACES); (iii) To remove suspension of IGST Refund totally amounting to Rs.11,21,81,858/- for the months of April 2021 and June 2021; and (iv) To register MEIS (merchandise Exports from India Scheme) Duty Credit Scrip issued by the DGFT totally amounting to Rs.4,38,54,848/- with the Mumbai Air Cargo Customs. (c) That pending the hearing and final disposal of the above Petition, this Hon ble Court be pleased to, by an interim order and injunction of this Hon ble Court: (i) Direct the Respondents to release the impugned goods seized and grant waiver of execution of Bond/security in the interim, which would be subject to outcome of this writ petition, or to pass any other Order(s) as this Hon ble Court may deem fit in the given facts and circumstances of the present case. 3. This petition was filed on 14th December 2021, after which the Petitioner came to be issued two show cause notices, one show cause notice dated 1st July 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need to adjudicate the show cause notices dated 1st July 2022 and dated 5th July 2022, as expeditiously as possible and in accordance with law. 10. Insofar as the reliefs as prayed for in terms of prayer clauses b(iii) and b(iv) are concerned, we are of the opinion that it is appropriate that the claim of the Petitioner is decided by the concerned Authorities for refund of duty (IGST) and for registration of the duty credit scrips, as expeditiously as possible and in any event within a period of three months from today. 11. The proceedings arising from the provisional release are already pending before the Tribunal as noted above, and as the present proceedings are pending, the said appeal was not being heard as informed by Mr. Shah. We accordingly request the Tribunal to take up the appeal and decide the same as expeditiously as possible and within a period of three months from today. 12. All contentions of the parties in regard to the pending proceedings before the department are expressly kept open. 13. Petition is disposed of in the above terms. No costs. 14. Parties to act on an authenticated copy of this order. 3. On careful reading of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs. xxx xxx xxx xxx Section 110A. Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication. - Any goods, documents or things seized or bank account provisionally attached under section 110, may, pending the order of the adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. 5. From the perusal of the above legal provisions of the Customs Act, 1962, it transpires that the proper officer under Section 110(1) ibid, if he has reason to believe that any goods are liable to confiscation, then he may seize the goods. In terms of sub-section (2) to Section 110 ibid, a Show Cause Notice (SCN) in respect of the seized goods is required to be given within a period of 6 months to the person from whose position the goods were seized. For any reasons to be recorded in writing, such period of 6 months may be extended to another 6 months time by competent authority spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority may extend for further period of 6 months and one year, respectively, in such cases. 6.1 Further, from the plain reading of the provisions of Section 110(A) ibid, we find it evident that any goods, documents or things seized or bank account provisionally attached under Section 110 ibid, may pending the order of adjudicating authority, be released to the owner or the bank account holder on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. However, once the adjudication order has been passed in respect of the seized goods, there is no further action left in respect of such seized goods for consideration on its provisional release by an appellate forum. 6.2 The factual matrix of the case before us indicate that the competent authority had issued two SCNs dated 01.07.2022 and 05.07.2022 inter-alia, in relation to the goods seized, which are the subject matter of provisional release in the case before us. Of course, the said SCNs have also been issued on the appellants for various violations of the Customs Act read with other related legal requirements for import/export of the impugned goods under other Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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