M/S Sym Company vs Pr. Commissioner, Customs (Import) And ...
2024 Latest Caselaw 34 Del

Delhi High Court

M/S Sym Company vs Pr. Commissioner, Customs (Import) And ... on 3 January, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~7
                          *        IN THE HIGH COURT OF DELHI AT NEW DELHI
                          %                                Date of decision: 03.01.2024
                                                                             03.01.2024.

                          +                     W.P.(C) 14842/2023
                          M/S SYM COMPANY                                          ..... Petitioner
                                       versus

                          PR. COMMISSIONER, CUSTOMS (IMPORT) AND ORS
                                                              ..... Respondent
                                                                    Respondents
                          Advocates who appeared in this case:

                          For the Petitioner:  Mr. Pradeep Jain, Mr. Sambhav Jain & Mr. Shubhankar
                                               Jha, Advocates.
                          For the Respondents:
                                  Respondent Mr. Anurag Ojha, Senior Standing Counsel with Mr.
                                               Subham Kumar, Advocates
                          CORAM:-
                          HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                          HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner seeks a direction to the respondents to unconditionally release the seized goods imported under Bills of Entries No. 2143897 dated 05.10.2022 and 2994766 dated 21.10.2022 under seizure memorandum bearing DIN-20221274NE0000007961 DIN 20221274NE0000007961.

2. Learned counsel counsel for the petitioner relies on Section 110 (2) of the Customs Act, 1962 to contend that no notice in respect of seizure of goods under Section 110 (1) of the said Act was given within six months of the seizure of goods and as such the goods are liable to bbe returned to the petitioner as the goods were seized from the petitioner.

3. Section 110(2) of the said Act reads as under:-

under:

"(2) Where any goods are seized under sub sub-

section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:

Provided that the aforesaid period of six months may, on sufficient cause being being shown, be extended by the Commissioner of Customs for a period not exceeding six months."

months.

4. Learned counsel for the respondents submits that the respondents are willing to release release the goods under the subject Bills of Entries, however, without prejudice to their rights to adjudicate the proceedings on the show cause notice issued to the petitioner.

5. Learned counsel for the respondents assures that goods shall be released withinn a period of one week from today.

6. The statement is taken on record.

7. In view thereof, the petition is disposed of directing the respondents to release the goods seized under the Bills of Entries No. 2143897 dated 05.10.2022 and 2994766 dated 21.10.2022 under seizure memorandum bearing DIN-20221274NE0000007961 DIN 20221274NE0000007961, within a period od of one week from today.

                                                  today


                                                                        SANJEEV SACHDEVA, J



                          January 03, 2024/vp
                                      2024                               RAVINDER DUDEJA
                                                                                  DUDEJA, J