2015 (8) TMI 1549 - HC - Customs

Court permits new application for release of seized goods under Customs Act. Compliance required.

M/s. A.S. Enterprises Versus Commissioner of Customs Chennai, The Deputy Commissioner of Customs (SIIB) Chennai, The Deputy Commissioner of Customs (Group-6), Chennai

The court granted the petitioner permission to file a fresh application for the provisional release of seized goods within a specified timeframe. The ... Seeking provisional release of imported goods seized - LED Spare parts for Lighting Fixtures Spare Parts for Lighting Fixtures and Capacitor for Lighting Fixtures - section 110-A of Custom Act 1962 read with customs (Provisional Duty Assessment Regulations) 1963 - HELD THAT:- The petitioner is permitted to file an application within one week from the date of receipt of a copy of this order and also directed to appear before the respondent on the date and time so specified so as to assess as provided by law. The matter shall be decided within 3 weeks from the date of receipt of the application submitted by the petitioner. Petition disposed off. Issues:1. Writ petition for mandamus to direct assessment and clearance of imported goods.2. Provisional release application for seized goods.3. Consideration of fresh application for provisional release.4. Compliance with Customs Act and Provisional Duty Assessment Regulations.5. Disposal of writ petition and closure of connected miscellaneous petition.Analysis:1. The judgment pertains to a writ petition seeking a mandamus to direct the assessment and clearance of imported goods, specifically LED spare parts, spare parts for lighting fixtures, and capacitors for lighting fixtures covered under a particular Bill of Entry. The petitioner sought relief under section 110-A of the Customs Act 1962 read with the Customs (Provisional Duty Assessment Regulations) 1963.2. The petitioner had submitted an application for the provisional release of seized goods, albeit in an improper format, on a specified date. The counsel for the petitioner clarified that the application was essentially a claim for the provisional release of the goods. The department's standing counsel acknowledged the submission and indicated that a properly formatted application would be considered on its merits.3. The department's standing counsel highlighted the importance of submitting a correctly formatted application for the provisional release of goods. The petitioner's counsel, in a fair submission, agreed to file a fresh application to enable the respondent to make necessary orders. Reference was made to the regulations specifying the provisional release of seized goods through the collection of bonds and required security.4. Consequently, the petitioner was granted permission to file a fresh application within a specified timeframe and was directed to appear before the respondent for assessment as per the law. The court mandated that the matter be decided within three weeks from the receipt of the petitioner's application, emphasizing compliance with the relevant regulations and legal provisions.5. The writ petition was disposed of accordingly, with the connected miscellaneous petition being closed as a result of the judgment. The court's order focused on ensuring the proper assessment and clearance of the imported goods in adherence to the Customs Act and the applicable Provisional Duty Assessment Regulations.