High CourtsSingle Bench(2023) 01 MAD CK 0108

M/s.Siva Trading vs Additional Commissioner Of Customs (Gr.5C) And Others

Madras High Court · Decided on 31 January 2023

HON’BLE JUDGES
Abdul Quddhose, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition No.2516, 2517 Of 2023

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Judgment

10 paragraphs · 412 words

Abdul Quddhose, J

1.

By consent of both the parties, these writ petitions have been taken up for final disposal at the admission stage itself.

2.These writ petitions have been filed seeking for a limited relief.

3.The petitioner's goods, which were imported, have been seized by the customs authorities on 04.08.2022 on the ground that there is a mismatch in the disclosure made by the supplier as well as by the importer, the petitioner herein. The matter is under investigation. In the meanwhile, the petitioner has given a representation on 23.11.2022 as per the provisions of Section 110A of the Customs Act 1963 seeking for provisional release of the seized goods. Since the representation has not been considered by the respondents till date, they have filed these writ petitions. The petitioner seeks for early disposal of the representation made by the respondents in these writ petitions.

4.Heard Mr.S.Baskaran, learned counsel for the petitioner and Mr.T.Ramesh Kutty, learned Senior Standing Counsel, who accepts notice on behalf of the respondents.

5.Learned Senior Standing Counsel appearing for the respondents, on instructions, would submit that the seized goods are being investigated by the DRI (Directorate of Revenue Intelligence) and a report is awaited from the DRI and he would submit that only after obtaining a report from the DRI, the request for provisional release sought for by the petitioner, can be considered by the respondents.

6.This Court is of the considered view that no prejudice would be caused to the respondents if the petitioner's representation seeking for provisional release of the seized goods is considered by the respondents, on merits and in accordance with law, within a time frame to be fixed by this Court.

7.This Court is of the considered view that six weeks' time will suffice for the respondents to pass final orders on the petitioner's representation seeking for provisional release of seized goods.

8.This Court is not expressing any opinion on the merits of the petitioner's contention. It is for the respondents to decide the same, on merits and in accordance with law.

9.For the foregoing reasons, these writ petitions are disposed of by directing the respondents to pass final orders on the petitioner's representation dated 23.11.2022 seeking for provisional release of the seized goods as per the provisions of Section 110A of the Customs Act 1963, on merits and in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. No costs.