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2016 (3) TMI 941 - HC - CustomsEntitlement for provisional release of goods pending adjudication - Holder of Importer-Exporter Code Number (IEC) issued under the Foreign Trade (Development and Regulation) Act, 1992 imported certain goods - After investigation Customs authority took stand that petitioner is not the owner of the goods and therefore, the goods cannot be released to him on a provisional release - Held that:- as far as the Customs Authority is concerned and in terms of the Customs Act, bringing the goods of others using IEC cannot be treated as a violation. It is a matter for the Directorate General of Foreign Trade to enter a finding whether there is any violation or not. To saddle with any liability on the petitioner under the Customs Act, one need not be the owner of the goods imported. If such stand of the Customs Authority is accepted, any importer of the goods can escape from the liability from the clutches of the Customs Act, by shifting the onus to the owner of the goods. If the petitioner has misused his IEC, it is the matter for that Authority to consider the issue. The Customs Authority may bring it to the notice of that Authority about such misuse but that cannot be a reason to withhold the release ordered under Section 110A referred to the judgment of Hon'ble Supreme Court in Union of India v. Sampat Raj Dugar and Another [1992 (1) TMI 103 - SUPREME COURT OF INDIA]. Therefore, Customs Authority is directed to release the goods to the petitioner under Section 110A of the Customs Act without any delay. - Decided in favour of petitioner
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