TaxTMI 
TaxTMI 
2022 (5) TMI 149
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....pplicant has prayed for the following reliefs; "(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, direction or order, directing Respondent herein to allow clearance of goods imported by the petitioner under Bill of Entry No.5173132 dated 24.08.2021 by accepting the Certificate of Origin submitted by the petitioner and extending the benefit of exemption claimed thereon and without insisting for submission of Bank Guarantee; (B) That Your Lordships may be pleased to issue Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate writ, direction or order, quashing the letter dated 14.10.2021 (Annexure 'M') issued to the....
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....sessed towards the duty and the same was paid by the writ applicant on 6th September, 2021. 5. It is the case of the writ applicant that despite the final assessment of the goods and payment of the assessed customs duties, the goods imported by the writ applicant were not cleared. At no point of time, the writ applicant was informed as to why the goods were not being permitted to be cleared. Upon making inquiries, the writ applicant was told that there was some doubt as regards the certificate of origin issued by the Sri Lankan Authorities. 6. With a view to ensure early clearance of the goods, the writ applicant approached the concerned authorities in Sri Lanka with a view to get the issuance of the certificate of origin confirmed. ....
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....the purpose of provisional assessment, a bond and bank guarantee was required to be submitted by the writ applicant. 11. In response to the request sent by the Commissioner of Customs, one further letter dated 28th October, 2021 was issued by the Board to the authorities in Sri Lanka for verification of the certificate issued by it. 12. The Sri Lankan authority, vide letter dated 15th November, 2021, confirmed the issuance of the certificate of origin. 13. On 24th November, 2021, the goods came to be permitted to be cleared. 14. Mr. Gupta, the learned counsel appearing for the writ applicant submitted that for no good reason his client had to incur the liability towards the detention/demurrage charges and ground rent to the ship....
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....CAROTAR'), a request was sent for verification of the genuineness of the COC under Rule 6 of the CAROTAR. 8. It is submitted that any such request for verification under Rule 6 is to be made through a nodal office as may be designated by the Board, i.e, the Central Board of Indirect Taxes and Customs. Thus, a request vide a letter dated 04.10.2021 was sent to the Director (International Customs Division), Central Board of Indirect Taxes and Customs, who was designated as the nodal office under the CAROTAR for verification, copy of the same is annexed herewith and marked as Annexure-R1. 9. It is submitted that vide a letter dated 18.11.2021, the response received vide letter dated 15.11.2021 from the Sri Lankan Authorities ....
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....ied out and goods were cleared. 11) It is submitted that the Petitioner has failed to prove any unlawful/unjustified action on part of the Respondent. The petitioner has failed to demonstrate any mala fide intent or extraneous reasons/grounds which can be attributed to the Respondent in its action of keeping the bills of entry pending till the verification was being conducted. Outcome of such verification would not make the respondent liable/Responsible, as has been sought to be contended by the petitioner unless the initial action is palpably/unreasonably wrong or wholly unacceptable which is not the position in the present case. Hon'ble the Apex Court in Jindal Drugs Ltd. vs. Union of India (UOI) (26.07.2018-SC) being Civil Appea....
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....ound to be without any merit and is accordingly dismissed." 12) The Hon'ble Delhi High Court in its judgment dated 20.12.2019 in Global Impex vs. Manager, Celebi Import, being W.P. (C) 7577/2019 observed thus; "....136. We deem it appropriate to ad, here that the customs authorities, while exercising their power of search, seizure and investigation, are essentially discharging sovereign functions. A reasonable amount of time is expected to be expended in this process, and the mere fact that, by reason of the investigative exercise conducted by the customs authorities, it has not been possible for the importer to clear its goods, cannot, ipso facto, lead to transference of liability to pay demurrage , to the customs authori....