Delhi High Court orders release of imported goods detained over import irregularities The Delhi High Court ordered the release of imported goods detained due to irregularities in importation. The goods were found non-prohibited and in ...
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Delhi High Court orders release of imported goods detained over import irregularities
The Delhi High Court ordered the release of imported goods detained due to irregularities in importation. The goods were found non-prohibited and in conformity with filed declarations. The only issue was the use of a dummy IEC for importation. The DRI confirmed the petitioners as actual beneficiaries and had no objection to releasing the goods upon payment of any differential duty. The Court directed the release of goods to the petitioners within a week upon depositing any required duty, holding Customs liable for any demurrage/detention charges waiver.
Issues: Detention of goods, Importation irregularities, Release of goods, Demurrage/detention charges waiver
In the judgment delivered by the Delhi High Court, the petitioner challenged the detention of imported goods through Bills of Entry dated 11.10.2017 by M/s Manoj Enterprises. The goods were detained by panchnama dated 17.10.2017 and 30.07.2017 and handed over to the custodian/CELEBI. The goods were found to be non-prohibited and conformed to the declaration filed, as per the Directorate of Revenue Intelligence's letter dated 11.04.2018. The only irregularity found was the use of a dummy IEC for importation. The DRI's report indicated that the petitioner and another individual were the actual beneficiaries of the consignments, and the DRI had no objection to releasing the goods to the concerned beneficiaries upon payment of any differential duty. The Court held that since no irregularities were found, and the DRI had no objection to release the goods to the actual beneficiaries, the imported goods should be released to the petitioners upon depositing the differential duty, if any, within a week.
The Court noted that the Customs authorities had intentionally omitted issuing the detention certificate, and any liability accruing from the waiver of demurrage/detention charges, if applicable, would be on account of the Customs authorities. The writ petition was allowed, and the goods were ordered to be released to the petitioners upon payment of the required duty within a week.
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