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2025 (2) TMI 148

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..... to the warehouse in terms of his own communication dated 07th November, 2021. Thereafter, even when liberty was granted by this Court on 04th September, 2023, the Petitioner has chosen not to avail of the same. In fact, an application was also moved by CELEBI - Respondent No. 3 for securing the payment of the demurrage charges despite this no step was taken. In addition, the Petitioner has also not participated in the proceedings qua the show cause notice itself. Obviously, when the order dated 31st January, 2023 was passed, the Petitioner would be aware that a show cause notice is likely to be issued by the Department which was in fact issued on 30th January, 2023, though it is recorded to the contrary in the said order possibly due to la .....

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..... informed the Deputy Commissioner of Customs, New Delhi, that it has applied for import license, however, the same would take some time. In the meantime, it was requested by the Petitioner that the Department may avail the facilities of warehouse for storing the imported goods in terms of Section 49 of the Customs Act, 1962 (hereinafter "the Act"). The imported goods were seized by the Principal Commissioner of Customs, Air Cargo Complex (Import), New Delhi vide seizure memo dated 22nd November, 2021. 4. No show cause notice was issued for a period of one year from the date of seizure of the imported goods. Despite the lapse of the period specified under Section 110 (2) of the Act, the imported goods were not released by the Department. Ag .....

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..... nitiating such proceedings as may be otherwise permissible in law. 7. In view of the aforesaid, the present petition is disposed of. All rights and contentions of the parties are reserved." 5. It is clear from the above, that the letter dated 7th November, 2021, sent by the Petitioner has not been discussed in the said order dated 31st January, 2023 directing unconditional release of the imported goods. Further, it is noted that in the writ petition filed earlier, the Petitioner had not sought release of the imported goods without demurrage charges. 6. The grievance of the Petitioner is that despite repeated communications to the Department including on 06th February, 2023, 28th March, 2023 and 24th April, 2023 the imported goods were .....

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..... fer the goods to the warehouse and therefore, the Petitioner is not liable to pay the demurrage charges owed to CELEBI. 8. It is noted that on 04th September, 2023, when the matter was considered, this Court had given liberty to the Petitioner to file an application under Section 49 of the Act with the Department for movement of the imported goods to the warehouse. Ld. Counsel for the Petitioner submits on a specific query from the Court that no application has been filed under Section 49 of the Act pursuant to the liberty granted vide order dated 04th September, 2023. It is his submission that the unconditional release having been directed by this court vide order dated 31st January, 2023 in W.P.(C) 8764/2022, demurrage charges could not .....

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..... 13. Mr. Singla, ld. Counsel submits that despite repeated personal hearing opportunities which were given to the Petitioner, apart from pressing the present writ petition, the Petitioner has not availed of the personal hearing opportunities. Accordingly, the concerned adjudicating authority has directed absolute confiscation of the imported goods and penalty has also been imposed. 14. Ld. Counsel for the Petitioner has relied upon the decision in Union of India v. Sanjeev Woollen Mills, (1998) 9 SCC 647, as also in Shipping Corpn. of India Ltd. v. C.L. Jain Woollen Mills, (2001) 5 SCC 345. In both these judgements, it can be noticed that they were passed in the unique facts of those cases and also because of the facts that amounted to sp .....

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