2026 (10) TMI 484

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....g release of imported goods comprising of "Low Alloy Steel Scrap" imported vide Bill of Entry Nos.9494291 dated 01.01.2024 and 9515603 dated 03.01.2024, lying at ICD-Adani, Kila Raipur, Ludhiana (Respondent No.5). The grievance raised is that despite clearance by the Customs authorities and issuance of detention certificates, the goods have not been released on account of disputes amongst the respondents regarding waiver of detention, demurrage and issuance of delivery orders. 2. The undisputed facts of this case are that the petitioner imported two consignments of Low Alloy Steel Scrap and filed Bills of Entry on 01.01.2024 and 03.01.2024. The goods were detained by Customs authorities on 24.01.2024 and thereafter seized on 14.03.2024 f....

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....on 30.05.2024. On 03.10.2024, this Court has passed the following orders:- "Learned counsel for the petitioner submits that the goods are of perishable nature and required to be released. It is informed that the petitioner has already paid full customs/excise duty. However, considering the facts and circumstances of the case, direction is issued to release the goods subject furnishing of surety bonds equivalent to the value of the goods. On furnishing the said bonds, the goods shall be released forthwith. Adjourned to 28.01.2025. In the meantime, reply be filed in the Registry." 7. The petitioner has also filed an application under Article 215 of the Constitution of India, vide CM-1272-CWP-2025, seeking initiat....

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....2-2006, as per which the first appraisement of imported goods must take place within 48 hours and the assessment thereafter be concluded within 24 hours. In case of second appraisement, the assessment can be done within 24 hours of filing of bill of entry and the examination should be completed within 48 hours. The Circular further provides that the importer must be intimated in writing that the goods in question could be shifted to bonded warehouse under Section 49 of the Customs Act, 1962 and if the importer does not wish to avail this facility, then the goods could incur demurrage. 13. Accordingly, the authorities, having been apprised of the import vide Bill of Entry, were expected to have concluded the proceedings within the timelin....