TaxTMI 
TaxTMI 
2025 (3) TMI 1327
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....te 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 of the goods and seeking reasons for detention, n....
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.... 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 taken by the Department in respect thereof but the consignment can....
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....tity / 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 been raised in many forums and the issue of congestion in ports has also been highlighted by Inter-Ministerial Committee for boosting exports from Micro, Small & Medium Enterprises (MSMEs) sector, whic....
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....ase 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 permissible as consignments of the Petitioner and other similarly placed persons are held up, when expedited steps are not taken for clearing of goods. 16. A perusal of the letters on record also show that on 20th January 2025 and 12th March 2025, repeated communicatio....