The HC dismissed the writ petition filed by the petitioner ...

High Court upholds auction of uncleared goods, importer liable for charges.

January 22, 2025

Case Laws Customs HC

The HC dismissed the writ petition filed by the petitioner seeking to recall the permission granted to respondent No. 3 to auction the cargo under the bills of lading and direct handover of the entire sale proceeds unconditionally. The HC held that the petitioner, as the beneficial owner and importer, had the obligation to get the goods cleared by following the prescribed customs procedures within 30 days of their arrival at ICD Wardha. The actions of respondents 1-3 in auctioning the goods due to non-clearance by the petitioner were valid, and the petitioner was liable for rent/demurrage charges u/s 150(2) of the Customs Act. The plea of fraud invoked by the petitioner required leading evidence, which is not permitted under Article 226.

View Source

← Previous Next →

The HC dismissed the writ petition filed by the petitioner ...

High Court upholds auction of uncleared goods, importer liable for charges.

January 22, 2025

Case Laws Customs HC

You may also like:

Waiver of demurrrage charges - It does not contemplate the situation where after adjudication process the goods do not vests with the State, but vests with the importer...

Disposal of Export goods brought into Customs area but neither exported nor taken back to town. - The Trade Notice issued by the Commissioner of Customs (General)...

Validity of confiscation proceedings - Rejection of value of importer - imported goods auctioned without prior notice to the appellant - It is a settled law that once...

The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an...

Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges...

Non-paid dues of Sales Tax department do not constitute a first charge over property. The first charge belongs to Secured Creditors or the State/Central Government...

Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Relinquishment of title to the goods lying uncleared - Relinquishment of title to the goods is not permissible to goods that have already been cleared. Consequently, the...

TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

Benefit of exemption - import of machine for construction of roads - diversion of goods - it appears that though at the time of seizure the goods were in custody of...

Recovery of tax dues - priority of charges - Right of auction purchase of property - Auction by the Secured Creditors - the inaction or negligence or non-performance on...

Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at...

Undervaluation of goods – validity of Seizure and auction – auction was totally arbitrary and unconscionable, liable to be struck down – Petitioner was deprived of his...

Quick Updates: