2024 (3) TMI 1511 - HC - Customs

Provisional release of detained photocopying machine delayed by customs inaction; mandamus ordered to quantify duty and process release

The dominant issue was whether the customs authority's inaction in deciding an application for provisional release of a detained photocopying machine ... Inaction on the part of the respondent customs authority concerned in considering and disposing the application of the petitioner for release of the detained xerox machine in question on provisional basis - HELD THAT:- This writ petition is disposed of by directing the respondent Commissioner of Customs (Port)/the authority concerned to intimate the petitioner on or before 5th April, 2024 the additional customs duty which shall be paid by the petitioner, within seven days from the date of receipt of such intimation to be issued by the respondent customs authority. Petition disposed off. The writ petition challenged the inaction of the customs authority in 'considering and disposing' the petitioner's application dated 28 February 2024 seeking provisional release of a detained xerox machine. The petitioner relied on unreported decisions of other High Courts to seek provisional release on similar terms. The Court disposed of the petition by directing the Commissioner of Customs (Port)/concerned authority to intimate, on or before 5 April 2024, the 'additional customs duty' payable. The petitioner must pay the intimated duty 'within seven days from the date of receipt of such intimation' and also furnish a bank guarantee 'of worth 10% of the total price of the imported goods.' Upon compliance, customs must release the goods 'within ten days.' The Court clarified that the 'provisional release of goods' and payment of 'additional customs duty' are 'without prejudice to the rights of the parties in any subsequent proceedings' before the competent authority.