TaxTMI 
TaxTMI 
2021 (2) TMI 19
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.... Rs. 75,00,000/- (Seventy Five Lakh only). In view of the above, it is informed that for provisional release of the said consignment you need to submit bond and BG amounting above said value." 2.1 Appellants had exported good as per the eleven shipping bills claiming drawback, IGST refund and ROSL indicated in the table below: Table 1: Details of the Shipping Bills Amounts in Rs S No Shipping Bill No/Date Declared FOB Drawback IGST Refund ROSL 1 8371039/ 20.10.2018 8654326.56 48867 1033674 11718 2 8371034/ 20.10.2018 6158294.38 6850 738995 0 3 8395903/ 22.10.2018 4911390.00 122785 245569 61392 4 8395902/ 22.10.2018 4552020.00 No Scroll 227601 56900 5 8397436/22.10.2018 4969615.20 124240 248479 69291 6 8397455/22.10.2018 5758022.16 143951 287900 80216 7 8397405/22.10.2018 5776164.90 144404 288808 79711 8 8397409/22.10.2018 ....
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....ay High Court, by filing writ petition No 11061 of 2019. Hon'ble High Court has disposed of the writ petition vide its order dated 13.02.2020 stating as under: "We have heard the learned counsel for the parties for some time. 2. Apart from contesting the matter on merits, the Respondents have taken a preliminary objection that the order dated 17 June 2019 annexed at Exhibit-H to the petition passed by the Superintendent of Customs is an order under section 110A of the Customs Act, 1962 and an appeal is maintainable against such order as held by this Court in the case of Commissioner of Customs, Import-I v. S.S. Offshore Pvt. Ltd. [2018 (361) ELT 51 (Bom.)] 3. The learned counsel for the Petitioner, on instructions, states that the Petitioner would file an appeal to the Appellate Authority in the light of the decision of this Court in the case of S.S. Offshore Pvt. Ltd. The Petitioner has sought to raise various legal questions such as authority of the Officer who passed the order under section 110A of the Act, the validity of the seizure under section 110 as also the issue regarding detention and demurrage charges. All these issues are open to....
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.... • They have availed the benefit of Rs. 12,85,606/- only under the Customs Act, 1962 and hence the order of provisional release asking them to give the bank guarantee for Rs. 75,00,000/- is arbitrary and bad in law. • They have not been made aware of any cogent reasons for illegal and unlawful detention of their goods and no seizure memo in respect of these goods has been served upon them. They also have not been provided with the copy of Panchnama prepared for examination of the goods. • In various decisions as follows the goods have been release only on execution of the bond, without any bank guarantee,- • Pallahan Industries [2015 (325) ELT 18 (P & H)] • Excel Export [2015 (323) ELT 476 (Guj)] • Veer Imp[ex {2016 (332) ELT 87 (Guj)] • Due to illegal detention made by the department they have suffered great financial hardship and losses. Since the goods are seasonal in nature any further detention will make the goods unmarketable. • The detained goods are not prohibited goods and are freely tradable, hence as per CBIC instruction 30/2013-Cus dated 05.08.2013, the export goods sh....
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....with the submissions made in appeal and during the course of argument on appeal. 4.2 It is the case wherein the appellants have seeking early disposal of the proceedings against them waived of the requirement of show cause notice vide their letter dated 27.05.2019 stating as under: "Subject SCN waiver Ref: F.No SG/MISC-237/2018-19 Sir, In respect to the above file number, it is a request to please waive SCN and that we do not want a person hearing related to the said file. The called back container has arrived in Nhava Sheva since two months. We request your high authority to release the said container and expedite the process so as to enable us for recovery of our dues from the consignee as soon as possible. The grant of same would enable less use of manpower and the same shall facilitate us to put our energy into new ventures, we request you for the same for which we shall be grateful to you. Thank You Regards." 4.3 This letter is not in dispute and has been stated to be the reason for non issue of Show Cause Notice to the appellants within six months from date of detention/ seizure, as mandated b....
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....ntainer in Ghana, Tema for which there was again a problem caused by the shipping line for which an additional delay of 3 months was committed as mentioned in the attached correspondence. The said container has been called back and returned to CFS on 29.03.2019, we have been constantly in follow up with the customs since then. We had visited along with the CIU for examination of the consignment to the CFS which was duly completed by the officers on 10.04.2019. The samples have been withdrawn. We have now been badly delayed and the customer is anxious and upset on the said shipment for in spite of him having the original bill of lading the consignment did not reach the destination and down the line 512 months of waiting he might refuse to pay the balance of the payment, Please it is a request to help us in dismay and allow us the said shipment be provisionally released so as to save the business in a last attempt for which we shall ever be grateful to you. We are ready to cooperate with the customs by providing any sufficient amount documents and evidence required further for the same. It is a humble and sincere request.fof which we shall....
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....fulfillment of export order and at times cancellation of such orders. Detention of goods also adds to congestion in ports besides resulting in payment of demurrage charges to the Custodians. Accordingly, the matter has been re-examined by the Board with the view to ameliorate the aforementioned difficulties faced by exporters and to streamline the procedure of provisional release / exportation of seized goods / goods under investigation on account of mis-declaration in terms of quantity and value etc. 4. Seizure should be resorted to only when the Customs officers have a reason to believe that the goods in question are liable to confiscation under the Customs Act, 1962 and thereafter the provisions of Section 110A of the Customs Act, 1962 would come into play. However, there may be situations when the goods are to be detained for purpose of tests etc. to confirm the declaration. In such cases the endeavour should be to quickly undertake the necessary action (test / enquiry etc.) and take appropriate legal action thereafter so that the period of detention is kept to the minimum. Thus, the following course of action is prescribed in respect of goods entered....
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....were cleared for export and subsequently called back. Also we are unable to find any reason for this delay when the revenue itself contends the outflow of the drawback, ROSL and IGST Refund. Do these delays not hamper the interest of the revenue itself. 4.10 In our view the failure on the part of revenue to complete the proceedings early within the prescribed time frame has not only affected the interests of the exporters, but has also impacted the revenue interests. 4.11 In view of the discussions as above and to protect the interests of the exporters as well as revenue, we are of the view that revenue should finalize the proceedings against the appellants and adjudicate the matter at the earliest preferably within a period of one month from the date of this order. Principal Chief Commissioner JNCH, Nhava Sheva, should monitor and ensure that these proceedings are finalized and completed within the above time frame. 4.12 In case revenue is not in position to complete the entire proceedings within one month time, then they should allow the provisional release of the detained export goods immediately within a week from the date of receipt of this order, on....