2020 (9) TMI 1251 - HC - Customs

Madras HC Orders Provisional Release of Goods Without Extra Charges

M/s. Black Gold Technologies Rep. by its Proprietor Anuj Bansal, Versus Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi, The Commissioner of Customs, Tuticorin, The Assistant Commissioner of Customs (SIIB), Tuticorin

The Madras HC directed respondents to assess and allow provisional release of goods upon payment of customs duties, without levying demurrage or detention ... Seeking provisional release of goods - Used Rubber Tyre Cut in Two Pieces - Section 110A of the Customs Act - Mis-declaration of goods - prohibited goods or not - HELD THAT:- The issue is covered in the decision in the case of M/S. BLACK GOLD TECHNOLOGIES VERSUS UNION OF INDIA, THE COMMISSIONER OF CUSTOMS, TUTICORIN, THE ASSISTANT COMMISSIONER OF CUSTOMS (SIIB) , TUTICORIN [2020 (9) TMI 137 - MADRAS HIGH COURT] where it was held that petitioners are entitled to provisional release of the goods under Section 110A of the Customs Act, 1962. The respondents are directed to assess and permit the provisional release of the goods in question upon payment of applicable duties of customs subject however to the eventual adjudication. The respondents shall release the goods after assessing and collecting the customs duty and other charges provisionally within a period of three weeks from the date of receipt of a copy of this order. The adjudication proceedings can go on. The respondents will bear in mind the usual approach adopted in the case of provisional release of goods in terms of 110A of the Customs Act. Petition allowed. The Madras High Court directed the respondents to assess and permit provisional release of goods upon payment of customs duties, with no demurrage or detention charges to be levied on the petitioners. The petition was allowed with no costs.