2018 (7) TMI 927

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....visional clearance of the goods imported under Bill of entry no. 3732219 dated 24.10.2017;. b. that this Hon'ble Court may be pleased to issue a writ of Mandamus or any other appropriate writ or order directing the Respondents to allow clearance of the goods on provisional basis pending inquiry/investigation in the goods imported vide Bill of Entry No. 3732219 dated 24th October, 2017 without insisting on any condition;" 2. At the outset, Mr. Singh learned advocate appearing for the petitioner would submit that this Court need not bother itself with the conditions imposed for provisional release of the goods or the legality and validity of the provisional release order otherwise for what the petitioner is questioning is the action....

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....sued by the statutory authority and question their contents. Precisely that is done in this case and that is why he would submit that there is no reason to believe that the goods are not of Sri Lankan origin. Secondly, once there are certificates on record then those certificates cannot be doubted nor their genuineness and authenticity questioned in the manner done by the authorities namely, by seizing the goods. They are extremely casual in their approach and have detained the goods and have now imposed unreasonable and unfair conditions for their release. All this denotes, according to Mr.Singh that the action of seizure is entirely unfair, unjust and violates the mandate of Article 14 of the Constitution of India. 4. Mr. Singh places ....

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....he judgment relied upon by Mr. Nankani. He also invites our attention to the affidavits-inreply filed to the petition. 6. With the assistance of Mr. Singh and Mr. Jetly, we have perused the petition and all the annexures thereto. Upon perusal of these materials, we are of the opinion that when the investigations are underway, we should not interfere. Secondly, these investigations are in relation to certain consignments and which have been dubbed to be not of Sri Lankan origin. The power of investigation and the power to seize the goods upon such investigation and further power to issue a seizure memo is not at all questioned. The limited argument is that presently there are documents certifying the goods or the consignments to be of Sri....

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.... worth Rs. 1,40,99,144/- and today when they are lying for three months in the custody of the Customs, it will be unfair to insist on compliance with these conditions. We must therefore, make an appropriate adjustment. On further instructions, Mr. Singh states that the petitioner would execute a bond as demanded and also furnish a bank guarantee to the extent of Rs. 1.40 crores and which bank guarantee shall be kept alive till further orders and directions of the competent authority or till such time as directed by this Court. 8. We have heard Mr.Jetly on this point and he would submit that such a resolution of the dispute would hamper the investigation or send a clear message to the wrongdoers and they would then continue to bring goods....