2023 (3) TMI 29

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....424 and 4425 of 2023 - -<br>Customs<br>Honourable Mr.Justice Abdul Quddhose For the Petitioner in all W.P.s : Mr.B.Satish Sundar For the Respondents in all W.P.s : Mr.S.Gurumoorthy for R1 to R3, Mr.V.Sundareswaran, Senior Panel Counsel for R4 COMMON ORDER The grievance of the petitioner in these writ petitions is that their applications seeking for provisional release of goods under Se....

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....earned Senior Panel Counsel for the 4th respondent in all writ petitions. 3. A counter affidavit has also been filed by the 4th respondent stating that the petitioner has not disclosed the true value of the imported goods and the matter is under investigation. It is further stated that the documents submitted by the petitioner are also forged documents. The Bills of Entry were filed by the peti....

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....bmit that the representations dated 06.02.2023 and 24.01.2023 submitted by the petitioner are not in accordance with the format prescribed under Section 110A of the Customs Act, 1962 and only when an application seeking for provisional release of goods, is filed as per the said provision the respondents will be in a position to consider the same on merits and in accordance with law. He would also ....

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....ts will have to consider the petitioner&#39;s representation seeking for provisional release of the imported goods and decide the said representation on merits and in accordance with law, within a time frame to be fixed by this Court. 9. However, since the respondents contend that the representations submitted by the petitioner seeking for provisional release of the goods is not in accordance w....