TaxTMI 
TaxTMI 
2025 (3) TMI 1327
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.... inter alia seeking issuance of an appropriate writ directing the Respondents to pass an order for unconditional and provisional release of the goods entered for export vide Postal Bill of Export No. 725259 dated 13th January 2025. 3. The case of the Petitioner is that it had filed a Postal Bill of Export (hereinafter, 'PBE') for the purpose of export of ladies PVC slippers. The total value as per the PBE is Rs. 9,29,145.6/-. The said consignment was put on hold by the Customs Department on 13th January, 2025, however, no reasons were given and no seizure memo was even drawn until yesterday i.e. 25th March 2025. 4. The grievance of the Petitioner is that despite repeated letters to the Commissioner of Customs, requesting for release o....
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.... completely unacceptable to the Court, in as much as since 13th January, 2025, no seizure memo has been drawn as well as no Panchama has also been drawn by the authorities. 10. The Customs officer-Mr. Suryadeo Kumar, Inspector, SIIB, ACC Export, who is present in Court today, submits that the seizure memo was issued only yesterday i.e. 25th March 2025 in respect of the said goods detained by the Customs Department. 11. On behalf of the Department it is further submitted that there is an apprehension that the PVC slippers are grossly overvalued with an intention to claim duty drawbacks in an irregular and unlawful manner. 12. If the said apprehension exists on behalf of the Customs Department, then suitable steps would have to be ta....
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....at provisional release of export goods that are suspected of being mis-declared or where declaration is to be confirmed by further enquiry / test or detained/seized for mis-declaration of quantity / value / description should be given on execution of Bond and suitable security to cover the redemption fine and penalty (Para 4 of Board Circular No. 01/2011-Customs dated 04.01.2011). Further, continued detention of export goods in excess of three days must be brought to the notice of the Commissioner of Customs. 2. It has been brought to the notice of the Board that the above instructions are not being implemented by certain field formations and exporting community is aggrieved by the long detention of exports goods. The matter has be....
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....ms At, 1962 2. Copy of purchase invoices against export goods under PBE No. 725259 dt. 13.01.2025 along with copy of purchase order placed to supplier, copy of ledger maintained with supplier along with statement of transactions. 3. copy of purchase order or agreement placed by the foreign buyer. The details of previous similar exported goods along with copy of invoices along with transaction details. Copy of GSTR-2A/2B and GSTR-3B returns for the period of January' 2025. Details of receipt of foreign remittances against previous exported goods, if any." 15. It becomes clear to the Court that the Customs Department is taking steps only after filing of the present writ petition. The delay in this manner would not be perm....