TaxTMI 
TaxTMI 
2025 (2) TMI 148
X X X X Extracts X X X X
X X X X Extracts X X X X
....f mandamus directing release of the imported goods seized by the Principal Commissioner of Customs, Air Cargo Complex (Import), New Delhi without payment of demurrage charges in terms of Regulation 6 (1) (L) of the Handling of Cargo in Customs Areas Regulations, 2009. 3. The Petitioner had imported 'Mono Acetate Rods' (hereinafter "the imported goods") under Bill of Entry No. 6015260 dated 27th October, 2021. The Petitioner vide letter dated 7th November, 2021, had informed the Deputy Commissioner of Customs, New Delhi, that it has applied for import license, however, the same would take some time. In the meantime, it was requested by the Petitioner that the Department may avail the facilities of warehouse for storing the imported goods ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....one year has expired since the seizure of the said goods. 4. In view of the above, in terms of Section 110 (2) of the Customs Act, 1962 the respondents are directed to forthwith release the said goods unconditionally to the petitioner. 5. Since it is not disputed that the show cause notice has not been issued, this Court is refraining from examining the other issues raised in the present petition. 6. It is clarified that the present order would not preclude the respondents from initiating such proceedings as may be otherwise permissible in law. 7. In view of the aforesaid, the present petition is disposed of. All rights and contentions of the parties are reserved." 5. It is clear from the above, that t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... moved by the Petitioner under Section 49 of the Act; iii. Direct the Respondents to take all necessary steps in order to ensure the forthwith and unconditional release the Goods imported under the cover of bill of entry No.6015260 dated 27.10.2021. iv. Pass such other order or further orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case." 7. Ld. Counsel for the Petitioner submits that despite the communication dated 07th November, 2021, the Department did not transfer the goods to the warehouse and therefore, the Petitioner is not liable to pay the demurrage charges owed to CELEBI. 8. It is noted that on 04th September, 2023, when the matter was considered, this....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re is no explanation as to what steps were taken in the terms of the said communication or if any follow up was initiated by the Petitioner. Moreover, after the liberty to file an application under Section 49 of the Act was granted vide order dated 04th September, 2023 clearly, the Petitioner has not taken any further steps. 12. The Order-in-Original dated 07th June, 2024 has also now been placed on record. According to the Petitioner, no show cause notice was ever received by the Petitioner and the said Order-in-Original has been passed ex parte. 13. Mr. Singla, ld. Counsel submits that despite repeated personal hearing opportunities which were given to the Petitioner, apart from pressing the present writ petition, the Petitioner has....