Indefinite retention of imported goods is impermissible; customs must take a formal lawful decision on release or detention.

Customs authorities cannot retain imported goods indefinitely without taking a formal decision under law. Where goods are kept pending for an extended period, any objection to release must be communicated in the proper legal form, and the department must act within the framework of Customs law. The Madras HC directed the authorities to take appropriate action within two weeks, so that the importer could pursue further remedies. Immediate release was not finally ordered; the operative relief was a time-bound direction requiring lawful action on release or detention.

---

---

Issues: Whether the customs authorities could continue to retain the imported goods without taking any formal action, and whether a direction should issue to act in accordance with law.

Analysis: The petitioner sought release of goods imported under the bills of entry, while the authorities had not taken any formal step for a considerable period. The Court noted that if the department was of the view that the goods could not be released for legal reasons, such objection had to be communicated in the appropriate form and in accordance with law. Retaining the goods indefinitely without action was not justified.

Conclusion: The authorities were directed to take appropriate action under the Customs law within two weeks, enabling the petitioner to pursue further remedies. The request for immediate release was not finally adjudicated.

Final Conclusion: The petition succeeded only to the extent of securing a time-bound decision from the customs authorities, rather than an outright release of the goods.

Ratio Decidendi: Customs authorities cannot keep imported goods in indefinite custody without taking a formal, lawful decision on release or detention.

---