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        Case ID :

        2017 (10) TMI 862 - HC - Customs

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        Interim release of seized goods and prompt decision on no objection certificate requirement directed in customs dispute Interim relief was sought for release of locally procured goods and goods not covered by the seizure memorandum, and for a decision on whether a no ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Interim release of seized goods and prompt decision on no objection certificate requirement directed in customs dispute

                              Interim relief was sought for release of locally procured goods and goods not covered by the seizure memorandum, and for a decision on whether a no objection certificate was required for import of the petitioner's products. The Court accepted the petitioner's assurance to produce supporting documents, directed prompt scrutiny of those documents, and ordered release of identified goods and articles in the godown not included in the seizure list. It also directed the customs authority to decide the pending representation on the no objection certificate requirement within the stipulated time, noting that no privilege had been claimed over the investigation papers in accordance with law.




                              Issues: Whether ad interim relief should be granted for release of locally procured goods and goods not covered by the seizure memorandum, and whether the customs authority should be directed to decide the representation on the requirement of a no objection certificate for import of the petitioner's products.

                              Analysis: The petition was taken up for interim hearing and the Court accepted the petitioner's assurance to furnish documents supporting its claim that some goods were locally procured. On the basis of the seizure memorandum and the statement that no supplementary list existed, the Court considered it appropriate to direct prompt scrutiny of the documents and release of identified goods, as well as release of articles lying in the godown but not included in the seizure list. As regards the import issue, the Court noted the petitioner's earlier representations under the Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013 and directed the second respondent to decide whether a no objection certificate was required. The Court also noted that no privilege had been claimed over the investigation papers in accordance with law.

                              Conclusion: Interim relief was granted in favour of the petitioner by directing release of identified goods and by requiring a decision on the no objection certificate issue within the stipulated time.


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                              ActsIncome Tax
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