2021 (1) TMI 769

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....r appropriate writ, direction or order, directing respondent No.3 herein to allow clearance of used MFDs imported by the petitioner vide Bills of Entry No.4820593, 4820639, 4820640 all dated 09.09.2019 by assessing / provisionally assessing the bills of Entry in accordance with the Customs Act, 1962. (B) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the respondents herein to forthwith permit assessment / provisional assessment and clearance of the goods imported by the petitioner under Bills of Entry Nos.4820593, 4820639, 4820640 all dated 09.09.2019. (C) An ex­parte ad­interim relief in terms of para 13(B) above may kindly be granted. (D) Any other further relief as may....

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....ntion of the goods and the rights and liabilities of the writ applicant with regard to the imported of the goods. We are informed that this issue is at large before the Supreme Court in one another litigation. The rights and liabilities of the writ applicant shall be governed accordingly by the final verdict of the Supreme Court. However, the limited question we need to look into, as on date, is with respect to the plea of the writ applicant to provisional release of the goods. 6 It is not in dispute that the goods came to be detained under Section 100 of the Customs Act. Section 110A provides for provisional release of goods, documents and things seized pending adjudication. Section 110A of the Act, 1962 reads thus: "Section 110A. Provi....

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....sel appearing for the parties and having gone through the materials on record, we are of the view that the respondent No.2 should immediately look into the application dated 3rd October 2019 filed by the writ applicant (Annexure : 'F' to this writ application) and take an appropriate decision as regards the plea for provisional release of the goods. Such decision shall be taken within a period of eight days from the date of receipt of the writ of this order. 12 We may only clarify that while taking an appropriate decision as regards provisional release of the detained goods, the respondent No.2 shall keep in mind the Regulation 6(1)(l) of the Handling of Cargo in Customs Area Regulations, 2009. Regulation 6(1)(l) reads thus: "Reg....