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        Case ID :

        2020 (12) TMI 515 - HC - Customs

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        Court modifies judgment to release goods upon payment, no costs awarded. Respondents file SLP with no stay order. The Court modified the judgment and order dated 15th October, 2020 by adding a specific sentence in paragraphs 4.1 and 38, directing Respondent Nos. 4 to ...
                      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.

                          Court modifies judgment to release goods upon payment, no costs awarded. Respondents file SLP with no stay order.

                          The Court modified the judgment and order dated 15th October, 2020 by adding a specific sentence in paragraphs 4.1 and 38, directing Respondent Nos. 4 to 7 to release the petitioner's goods covered by seven Bills of Entry upon payment of specified dues. The interim application seeking modifications was disposed of with no costs awarded, emphasizing compliance with the digitally signed order. The Respondents' opposition to the modifications led to the filing of a Special Leave Petition (SLP) before the Supreme Court, though no stay order was obtained.




                          Issues:
                          - Modification/addition in judgment and order dated 15th October, 2020
                          - Omission of prayer clause (c) in Writ Petition (L) No. 3502 of 2020
                          - Opposition to the prayer by Respondents
                          - Filing of Special Leave Petition (SLP) by Respondents
                          - Modification of judgment by adding a sentence in paragraphs 4.1 and 38

                          Analysis:

                          The judgment in question involved an interim application seeking modifications and additions to a previous judgment and order dated 15th October, 2020. The applicant, who was the original petitioner in Writ Petition (L) No. 3502 of 2020, had filed a petition seeking directions for the clearance and release of imported goods. The judgment and order of 15th October, 2020 allowed two writ petitions and directed the respondents to release certain goods covered by specific Bills of Entry. However, it was noted that prayer clause (c) in Writ Petition (L) No. 3502 of 2020 was omitted from consideration and grant of relief, leading to the filing of an interim application for rectification.

                          The Respondents, represented by the Additional Solicitor General, opposed the prayer for modifications and additions and indicated their intention to file a Special Leave Petition (SLP) before the Supreme Court against the judgment and order dated 15th October, 2020. The Court deferred the hearing of the interim application due to the impending SLP filing. Subsequently, it was confirmed that the SLP had been filed, but no stay order had been obtained from the Supreme Court by the Respondents.

                          Upon further consideration and hearing the arguments of the parties, the Court decided to modify the judgment and order dated 15th October, 2020 by inserting a specific sentence in paragraphs 4.1 and 38. This modification directed Respondent Nos. 4 to 7 to release the goods of the petitioner covered by seven Bills of Entry on payment of redemption fine, penalty, customs duty, and any other dues as per the law. The interim application was disposed of accordingly, with no order as to costs. The Court emphasized that the digitally signed copy of the order should be acted upon by all concerned parties.
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                          ActsIncome Tax
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