TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court Orders Release of Seized Goods to Petitioner with Bank Guarantee Pending Adjudication and Sample Test Results.</h1> The HC directed the respondent authorities to release the seized goods provisionally to the petitioner upon furnishing a bank guarantee within 7 days, ... Validity of action of the respondents of not releasing goods provisionally without permission/compliance of the conditions for transport/storage of hazardous cargo - HELD THAT:- Without commenting upon the merit of the subject writ petition and in view of willingness on the part of the petitioners to furnish full bank guarantee towards security for the amount of Rs. 9 lakhs for releasing goods provisionally, the respondent authorities are directed to release the seized goods of subject matter upon petitioner furnishing the bank guarantee within 7 days from today subject to adjudication qua the notice dated 13.04.2018 and also outcome of the sample testing report by CRCL, New Delhi. This writ petition is disposed off. Issues Involved:Challenge to action of respondents for not releasing goods provisionally without permission/compliance of conditions for transport/storage of hazardous cargo under Hazardous & Other Waste (Management and Transboundary Movement) Rules, 2015.Analysis:The writ petition was filed under Article 226 of the Constitution of India, challenging the respondents' action of not releasing goods provisionally without permission or compliance of conditions for transport/storage of hazardous cargo under the Hazardous & Other Waste (Management and Transboundary Movement) Rules, 2015. The petitioners argued that no such permission was required as the imported materials were not hazardous waste. The respondent authorities contended that the conditions imposed were not contrary to the law, specifically the Customs Act or the Hazardous & Other Waste Rules, 2015. They highlighted that the petitioners' request could be considered upon execution of a bond for the full value of goods and submission of a bank guarantee/security of Rs.9 lakhs, along with permission for transport/storage of hazardous cargo from the appropriate authority as per the Rules, 2015.The court noted various contentions raised by both parties but focused on the narrow compass of the issue at that stage. They mentioned a show cause notice issued by the Additional Commissioner, Customs, Ahmedabad regarding the seizure of goods, pending a decision on whether the goods were likely to be confiscated. It was also highlighted that samples were sent for testing to CRCL, New Delhi, with the outcome awaited. Despite the ongoing processes, the court, without commenting on the merit of the petition, directed the respondent authorities to release the seized goods upon the petitioner furnishing a bank guarantee within 7 days, subject to the adjudication of the notice dated 13.04.2018 and the outcome of the sample testing report by CRCL, New Delhi.In conclusion, the court disposed of the writ petition with the direction to release the goods upon fulfillment of the specified conditions within the stipulated timeline. The notice was discharged, and direct service was permitted in this case.
TaxTMI 
TaxTMI 
