1994 (11) TMI 140 - HC - Customs

Writ Petition Success: Timely Release of Goods & Costs Awarded

The court granted the writ petition filed by a private limited company, directing the release of imported goods within fifteen days without additional ... Import Issues:1. Release of Bill of Entry and connected documents without payment of charges.2. Confiscation of goods under Customs Act, 1962.3. Compliance with the order of the Additional Collector of Customs.4. Delay in hearing the appeal before the Collector of Customs (Appeals).Analysis:1. The petitioners sought a writ of mandamus to direct the Collector of Customs and the Director of Revenue Intelligence to release Bill of Entry and connected documents without any charges. The petitioners, a private limited company, imported goods and claimed clearance under the Import-export Policy. The officers suspected discrepancies and issued a show cause notice for confiscation and penalties under the Customs Act. The Additional Collector dropped the notice, but the goods were not released. The court directed the release of goods within fifteen days without additional charges unless directed otherwise by the Collector of Customs (Appeals).2. The officers suspected improper description of imported goods and issued a show cause notice for possible confiscation and penalties under Section 111(d) and (m) of the Customs Act, 1962. After adjudication, the Additional Collector dropped the notice, finding no grounds for penalties. Despite this decision, the goods were not released promptly, leading to the court intervention to ensure compliance with the order.3. The court noted the delay in the department filing an appeal before the Collector of Customs (Appeals) despite the Additional Collector's decision exonerating the petitioners. The court deemed the request to hold the matter until the appeal hearing as unusual, emphasizing the need for timely resolution. The court directed the release of goods within fifteen days unless a stay or order was issued by the Collector of Customs (Appeals), emphasizing the importance of timely compliance with adjudication decisions.4. The court addressed the delay in the appeal hearing before the Collector of Customs (Appeals) and the potential burden on the petitioners due to ongoing charges. Emphasizing the need for expeditious resolution, the court directed the release of goods within a specified timeline and instructed that the petitioners should not incur additional charges unless directed otherwise by the Collector of Customs (Appeals). The court allowed the writ petition and awarded costs to the petitioners.