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2020 (10) TMI 921 - HC - CustomsValidity of release order under Section 110A of the Customs Act - Betel Nuts - fulfilment of condition precedent for the release of the subject betel nuts - Circular dated 16-08-2017 - HELD THAT:- In the light of the decision of the Division Bench of Delhi High Court in AGYA IMPORT LIMITED VERSUS COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, NEW DELHI [2018 (10) TMI 573 - DELHI HIGH COURT] where under it is held that Circular dated 16-08- 2017 is directory and not mandatory and also that the conditions for said Circular are merely guidance coupled with the order dated 20-02-2020 issued by the Superintendent (Adjn.) under which the betel nuts were provisionally released on deposit of 25% of the seizure value, I am of the considered view that the impugned order cannot be sustained especially when it is the specific case of the petitioner that the seizure value of the subject betel nuts is ₹ 52.23 lakh and under the impugned order the petitioner was asked to deposit an amount of ₹ 70.51 lakh. The matter is remanded back to the Commissioner of Customs (Prev.), NER, Shillong to reconsider the provisional release of the subject betel nuts belonging to the petitioner in the light of the decision of Delhi High Court in Agya Import Ltd and the order of the Superintendent (Adjn.) dated 20-02-2020 on which petitioner relied upon.
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