Home Case Index All Cases Customs Customs + AT Customs - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1696 - AT - CustomsProvisional Release of seized goods - disproportionate harsh conditions for release of disputed goods - HELD THAT:- In the instant case, the seized goods were ordered to be provisionally released on certain conditions which, according to Learned Counsel for the appellant, are unduly harsh considering that the goods are not permitted to be cleared for home consumption. The offer of provisional release was, therefore, not taken advantage of and the goods continue to be under seizure. It is admitted that the show cause notice was issued on 12th May 2017 which is well beyond the extended period prescribed in section 110 of Customs Act, 1962. The operation of section 110(2) of Customs Act, 1962 does not stand in the way of procedure initiated by issue of the show cause notice nor does it concern itself with the issue of a show cause notice at any time thereafter. The letter of the Maharashtra Pollution Control Board dated 12th April 2017 in the show cause notice is surprisingly not referred to in the communication dated 18th April 2017. Though it is stated that the Pollution Control Board has recommended that the goods may be subject to destruction by recycling, the letter of the Maharashtra State Pollution Control Board is not appended as evidence. We are, in consequence, not in a position to comprehend the circumstances in which a recommendation was offered by the Pollution Control Board. Considering the said recommendation which necessarily casts the responsibility for such destruction on the Government of India, it cannot but be appropriate for the plea of re-export to be an effective alternative without such burden. The conditions for release of the goods is set aside - the appellant shall forthwith re-export the goods - appeal allowed - decided in favor of appellant.
|