Detained Goods to Be Released at Customs Station Attari Border; Quashed Assessment Orders Ensure Consistent Outcome.

The HC quashed the assessment orders and Notification No.5/2019-Customs, granting the petitioners' request for a mandamus to release goods detained at the Customs Station Attari Border. The Customs Dept. was directed to issue detention memos for the release of goods. If goods were auctioned, sale proceeds were to be released to the petitioners. The decision followed precedent set in a similar case, ensuring consistency across related matters.

---

---

Issues:
1. Quashing of assessment orders and Notification No.5/2019-Customs.
2. Mandamus for clearance/release of goods detained at Customs Station.
3. Stay of auction proceedings.

Analysis:
1. The petitions sought to quash assessment orders and Notification No.5/2019-Customs as ultra vires the Constitution of India and Customs Tariff Act, 1975. The petitioners requested a mandamus for the clearance/release of goods imported from Pakistan and detained at the Customs Station Attari Border, along with a stay on auction proceedings. The Court noted that the question involved in all seven petitions was identical, leading to a common order.

2. After considering the arguments from both parties and reviewing the replies filed, the Court found no compelling reason to deviate from its previous decision in a similar case titled 'M/s Rasrasna Food Pvt. Ltd. v. The Union of India & Ors.' dated 26.8.2019. Consequently, the present petitions were allowed in the same terms as the aforementioned case, and any assessment orders were set aside.

3. The Court directed the Customs Department to issue detention memos promptly to facilitate the release of the detained goods held at the godowns of respondent No.4. It further instructed that if any detained goods had been auctioned due to the absence of a stay order, the sale proceeds should be released to the petitioners based on the detention memos issued by the Customs Department. In cases where auctions had already taken place, detention memos were to be issued from the date of detention until the auction date.

In conclusion, the Court granted the relief sought by the petitioners, quashing assessment orders and directing the release of detained goods while providing instructions regarding auction proceedings and the issuance of detention memos. The order was to be included in the paper books of all related matters for reference and compliance.

---