The High Court directed the customs authorities to consider and dispose of the petitioner's application for provisional release of imported sodium carbonate under Section 110A of the Customs Act, within 30 days, after providing a reasonable opportunity.
Direction to consider and dispose of the application for provisional release within 30 days.
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W.P.No.1363 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.04.2024
CORAM :
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.1363 of 2024 and W.M.P.No.1391 of 2024
M/s. Successmind Marketing (P) Ltd. Through its Authorized Signatory, Mr. Sameer Ahmed Chandiwala. ... Petitioner
Versus
1.Union of India, Through Secretary, Department of Revenue, Ministry of Finance, Room No.48C, North Block, New Delhi – 11001, India.
2.Principal Commissioner of Customs, Office of the Commissioner of Customs, Chennai-II (Import), Chenna Custom House, 60, Rajaji Salai,
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M/s. Skyline Logistics Service, Old No.225, New No.192, First Floor, Linghi Chetty Street, Chennai – 600 001.
6.Deputy Commissioner of Customs, M/s. Continental Warehousing Corporation (Nhava Seva), Container Freight Stations, Kanakan Chatram, Ponniammanmedu, Chennai – 600 103.
7.Manager, M/s. Continental Warehousing Corporation (Nhava Seva), Container Freight Stations, Kanakan Chatram, Ponniammanmedu, Chennai – 600 103. ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Mandamus, directing the respondents to permit the release of 2091 bags/104000 Kgs of sodium carbonate (Sajji Khar) under Bill of Entry No.77574409 on a provisional assessment basis at the declared value of USD 46,800/- on furnishing a personal bond.
For Petitioner : Mr. Arun C. Mohan
For R1 to R4 & R6: Mr. K. S. Ramaswamy, Senior Standing Counsel. For R5 : Mr. E. Ramesh
ORDER
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The petitioner seeks a direction to permit the release of 2091 bags of sodium carbonate, which were imported under bill of entry No. 7757409, on a provisional assessment basis.
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prohibited goods, learned counsel submits that the customs authorities refused to release the goods without providing proper reason. With reference to the counter of the respondents, he submits that the goods have been detained by stating that such goods may be arecanuts. As regards the Directorate of Revenue Intelligence ( DRI) investigation, he submits that no formal communications were received by the petitioner with regard to the investigation by the DRI. He submits that the goods are in the custody of the sixth respondent.
officials had summoned the fifth respondent for an enquiry but that no official communication was received from the DRI either by the fifth
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respondent or by the petitioner.
release of any goods subject to the execution of a bond and provision of security, if warranted, as determined by the adjudicating officer. In this case, the petitioner asserts that the goods are sodium carbonate and such goods are not prohibited. Although the customs authority asserted that there is a DRI investigation, nothing was placed on record in this regard. In these circumstances, it is just and necessary that the customs authority considers and disposes of the petitioner's application for provisional release in accordance with law.
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costs. Consequently, the connected miscellaneous petition is closed.
25.04.2024
Index : No Speaking Order : No Neutral Case Citation: No
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To
1.The Secretary, Department of Revenue, Union of India, Ministry of Finance, Room No.48C, North Block, New Delhi – 11001, India.
3.The Assistant Commissioner of Customs, Chennai Custom House, 60, Rajaji Salai, Chennai – 600 001.
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W.P.No.1363 of 2024
SENTHILKUMAR RAMAMOORTHY,J.
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W.P.No.1363 of 2024 and W.M.P.No.1391 of 2024
25.04.2024
1 issue framed by the court
Whether the customs authorities are justified in refusing the provisional release of imported sodium carbonate on the grounds of a pending DRI investigation?
1 provisions across 1 enactments
M/s. Successmind Marketing (P) Ltd. Through its Authorized Signatory, Mr. Sameer Ahmed Chandiwala
Union of India, Through Secretary, Department of Revenue, Ministry of Finance
Principal Commissioner of Customs, Office of the Commissioner of Customs, Chennai-II (Import)
Assistant Commissioner of Customs, Chennai Custom House
Assistant Commissioner of Customs, Special Intelligence and Investigation Branch, Chennai Custom House
Custom House Broker, M/s. Skyline Logistics Service
SENTHILKUMAR RAMAMOORTHY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
