Court Orders Release of Imported Goods and Demurrage Waiver The court allowed the petition seeking mandamus for the release of imported goods, demurrage waiver certificate, and damages. It quashed the impugned ...
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Court Orders Release of Imported Goods and Demurrage Waiver
The court allowed the petition seeking mandamus for the release of imported goods, demurrage waiver certificate, and damages. It quashed the impugned order, directing the release of goods to the petitioner within a week under Section 110A of the Customs Act, 1962. The release was without prejudice to any future appeal by the revenue, and all contentions were left open for further consideration.
Issues Involved: Petition seeking mandamus for release of imported goods, demurrage waiver certificate, and damages.
Analysis: 1. The petitioner sought a writ of mandamus to direct the release of de-stuffed imported goods and issuance of a demurrage waiver certificate. The petitioner also requested payment of costs and damages. The court heard arguments from both parties and reviewed the case material.
2. The petitioner's counsel argued that the present case aligns with a previous decision of the court in a similar matter. The only distinction highlighted was the lack of an appeal by the respondents in the current case, unlike the previous case. It was contended that the current petition should be resolved based on the precedent.
3. In contrast, the respondents' counsel stated that they did not appeal the order within the prescribed 90-day period. They argued that there was no basis for the present petition and requested its dismissal.
4. The court noted that in a previous case, it considered the absence of an interim order in a further appeal by the respondents. Given that the first appellate authority had already ruled in favor of the petitioner, the court found no hindrance to releasing the goods provisionally under Section 110A of the Customs Act, 1962. Consequently, the court deemed the issues in both cases similar and decided to dispose of the current petition in line with the previous ruling.
5. The court allowed the petition, quashed the impugned order, and directed the release of the goods to the petitioner within a week, subject to compliance with the Customs Act. The release was specified to be without prejudice to any future appeal by the revenue, and all contentions raised by the parties were left open for further consideration.
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