TaxTMI 
TaxTMI 
2022 (8) TMI 1092
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.... passed by the r3 thereby rejecting the application filed by the petitioner seeking provisional release of de-stuffed imported perishable goods (produced at annexure-a) and allow the application filed by the petitioner as prayed for by directing the Respondent No.3 to release the confiscated de-stuffed imported goods under bill of entry no.9288853 dtd 23.10.2020 consisting of "DEFATTED COCONUT" classified as Tariff Item/CTH 23065020 forthwith and to issue demurrage waiver certificate to the petitioner; ( produced at Annexure-V); (ii) Issue a writ in the nature of mandamus and direct the Respondent No.3 to pay costs, and damages to the Petitioner to make good the loss incurred by the petitioners. (iii) Issue any other writ or order or ....
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....ts to pass an order of provisional release of goods under Section 110A of the Customs Act, 1962 and the same having been rejected by the respondents by passing the impugned order at Annexure-A dated 08.06.2022, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents - revenue would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed. It is also submitted that as noticed by this Court in W.P.No.6016/2022, the respondents have preferred an appeal before the Tribunal and since the same is pending, the question of adjudicating authority directing provisional release of the goods does not arise. 5. I have given my anx....
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....ermissible under Section 110A of the Customs Act, 1962. Sri Arun Shyam, learned Senior Counsel for the petitioner, submits that the order in appeal is dated 24.8.2021 and to the petitioner's knowledge, the authorities have not preferred any appeal and in the absence of an appeal, the petitioner is entitled to the release of the imported goods. But, when it is pointed out that if the appeal is presently instituted and pending, the learned Senior Counsel submits that because it is so stated only now and the petitioner is yet to be served with notice of such appeals, the petitioner may be reserved liberty to approach the adjudicating authority for release of the imported goods with appropriate directions for expedited decision. Since S....
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....hin a week from the date of the application." 7. As can be seen from the aforesaid order passed by this Court, this Court has categorically granted liberty in favour of the petitioner to file an application for provisional release of the imported goods and by directing expedited decision on such application, since the subject goods are perishable in nature. In the light of the specific direction issued by this Court and liberty reserved in favour of the petitioner to file an application under Section 110A of the Customs Act, the respondents clearly misdirected itself in refusing to pass an order of release on the ground that the adjudicating authority had already passed an order against the petitioner by relying upon the order dated 31.12.....