Customs detention and auction proceeds: High Court directs release of imported goods and related sale proceeds.

Petitions challenging customs assessment orders and Notification No. 5/2019-Customs were addressed alongside a request for release of detained imported goods at Attari Border. The High Court followed its view in the connected matter and found no reason to depart from it. The assessment orders, if any, were set aside, the Customs Department was directed to issue detention memos forthwith to enable release of the detained goods, and where goods had already been auctioned, the sale proceeds were directed to be released to the petitioners. The detention memos were to cover the period from detention until auction.

---

---

Issues: Whether the assessment orders and Notification No. 5/2019-Customs dated 16.2.2019 were liable to be quashed and whether the detained imported goods and, where already auctioned, the sale proceeds were liable to be released to the petitioners.

Analysis: The petitions raised an identical challenge to the assessment orders and to the impugned customs notification, together with a prayer for release of goods detained at the Customs Station, Attari Border. The relief sought was considered in the light of the earlier decision in the connected matter, and no reason was found to depart from that view.

Conclusion: The assessment orders, if any, were set aside and the Customs Department was directed to issue detention memos forthwith to facilitate release of the detained goods. If the goods had already been auctioned, the sale proceeds were directed to be released to the petitioners, and the detention memos were to relate to the period from detention until auction.

---