Madras High Court
M/S.Siva Trading vs The Additional Commissioner Of ... on 31 January, 2023
W.P. Nos.2516 and 2517 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 31.01.2023
CORAM:
THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE
W.P. Nos.2516 and 2517 of 2023
M/s.Siva Trading,
No.1, Second Building, 1st Floor,
Unisalai Sahib Street,
Triplicane, Chennai – 600 002,
rep. by its Proprietor Mr.S.Siva ... Petitioner in both cases
vs.
1.The Additional Commissioner of Customs (Gr.5C),
Air Customs House,
Meenambakkam,
Chennai – 600 027.
2.The Deputy Commissioner of Customs (Gr.5C),
Air Customs House,
Meenambakkam,
Chennai – 600 027. ... Respondents in both cases
Prayer in both cases: Writ petitions filed under Article 226 of the
Constitution of India to issue a Writ of Mandamus, directing the
respondents herein to release the goods under import made vide Bill of
Entry Nos.9865170 and 2470372 dated 04.08.2022 and 16.09.2022
which are the Live Consignments, by considering the various
representations of the petitioner, including the latest representation of the
petitioner dated 23.11.2022, insofar as in the said representation, the
petitioner had sought for the provisional release of goods, in terms of the
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W.P. Nos.2516 and 2517 of 2023
judgment rendered by the Hon'ble Supreme Court in the case of
M/s.Navshakti Industries – 2011 (269) ELT (A-146) (SC), r/w. the
Customs (Provisional Duty Assessment) Regulations, 1963 and Section
18 r/w. Section 110A of the Customs Act, 1963 and also to issue
necessary detention certificate in terms of Reg.6(1) of the Handling of
Cargos under Customs Area Regulation, 2009, pending any further
proceedings by the respondents.
For petitioner in both cases : Mr.S.Baskaran
For respondents in both cases : Mr.T.Ramesh Kutty,
Senior Standing Counsel
COMMON ORDER
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
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W.P. Nos.2516 and 2517 of 2023
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,
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W.P. Nos.2516 and 2517 of 2023
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.
31.01.2023
vga
Note: Issue order copy on 01.02.2023
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W.P. Nos.2516 and 2517 of 2023
To
1.The Additional Commissioner of Customs (GR.5C),
Air Customs House,
Meenambakkam,
Chennai – 600 027.
2.The Deputy Commissioner of Customs (Gr.5C),
Air Customs House,
Meenambakkam,
Chennai – 600 027.
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W.P. Nos.2516 and 2517 of 2023
ABDUL QUDDHOSE, J.
vga
W.P. Nos.2516 and 2517 of 2023
31.01.2023
https://www.mhc.tn.gov.in/judis
