2021 (7) TMI 1113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndition for provisional release of imported goods vide order, dated 20.03.2020, in I.A. No.1 of 2019 in Writ Petition No.20419 of 2019. 2. The factual matrix, giving raise to this proceeding, is as follows: On 16.02.2019, the petitioner/firm had imported a consignment of Areca nuts from Colombo, Srilanka, at Krishnapatnam port and the Bill of Entry, dated 16.02.2019, was furnished by the petitioner. In the course of provisional assessment, the goods were detained subject to verification of the certificate of origin. At this stage, the petitioner had approached this Court vide Writ Petition No.20419 of 2019, wherein a Co-ordinate bench of this Court, inter-alia, passed the following order: "Sri V.R.Reddy Kovvuri, counsel for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onditionally released. Hence, the customs authorities be directed to return the bank guarantees furnished by them. 5. On the other hand Sri Suresh Kumar Routhu, learned senior standing counsel for Customs, submits that the goods in question had not been seized under Section 110 of the Act but they were kept in the custody of proper officer in terms of Section 45(1) of the Act, for the purpose of verification of country of origin certificate furnished by the importer. 6. We have considered the rival submissions of the parties. 7. Petitioner/firm had imported a consignment of Areca nuts from Colombo, Srilanka, under Bill of Entry No.2084046, dated 16.02.2019. At the port of entry, the Customs authorities kept the goods in the custody....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid arguments, Sections 45 and 110 of the Customs Act are set out herein below: "45. Restrictions on custody and removal of imported goods - (1) Save as otherwise provided in any law for the time being in force, all imported goods, unloaded in a customs area shall remain in the custody of such person as may be approved by the [Principal Commissioner of Customs or Commissioner of Customs] until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, - (a) shall keep a record of s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as maybe after its seizure under subsection (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.] [(1B) Where any goods, being goods specified under subsection (1A), have been seized by a proper officer under subsection (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceeding under this Act a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extract therefrom in the presence of a officer of customs." 11. Section 45 of the Act provides all goods imported into India and unloaded in customs area shall remain in the custody of such person as may be approved by the Principal Commissioner of Customs or Commissioner of Customs unless they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII of the Act. On the other hand, Section 100 deals with seizure of goods on a reasonable belief that the goods are liable to confiscation under the Act. 12. In the present case the customs authorities had not seized the g....