2025 (2) TMI 279

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...., directing the Respondents to permit provisional release of seized goods of the Petitioner under Bond with security amount, however, without any Bank Guarantee. 3. The brief background is that the Petitioner imported self-drilling bars against four bills of Entry bearing Nos. 3339702, 3339581, 3339436 and 3339114. The said goods were seized by the Customs Department on the ground that they were wrongly classified by the Petitioner under Entry No. 82.07 instead of 73.04 of the Harmonized Commodity Description and Coding System (hereinafter "HSN") classification. 4. The Petitioner made repeated representations to the Customs Department for release of the seized goods. Finally, however, vide order dated 29th August, 2024, the Principal ....

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....4, and the matter has thereafter been listed on seven occasions before the Court. The counter affidavit and rejoinder have also been filed. 8. The short point being urged by the Petitioner is that the Petitioner is a regular importer of seized goods and the ld. Counsel for the Petitioner has taken the Court through the HSN classification. It is submitted by ld. Counsel that the conditions imposed for provisional release are extremely onerous and considering the value of goods, the said conditions are making it difficult to get the goods released. 9. It is the submission on behalf of the Petitioner that the issue of classification has to be finally decided by the Customs Department, however, for the last nine months, the goods are lyin....

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....sition, we would observe that the petitioner should invoke the appellate statutory remedy by way of appeal under Section 128 of the Act. The same would be efficacious and proper forum for redressal of the grievance. If any such an appeal is filed within a period of two weeks from today, the same would not be dismissed on the ground of limitation. We would also observe that if an appeal is filed, it would be disposed of expeditiously and preferably within a period of five weeks from the filing of the same." 12. Usually, in such cases, parties ought to avail of the appellate remedy and not rush to the Court that too invoking the extraordinary writ jurisdiction. However, in this case, the Petitioner claims to be a regular importer of the se....