Home Case Index All Cases Customs Customs + AT Customs - 2021 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 19 - AT - CustomsSeeking provisional release of container - Since appellants found the conditions of provisional release to harsh, they requested the concerned authorities to allow the goods to be exported without insisting on the conditions of Bank Guarantee or to reduce the amount of bank guarantee - HELD THAT:- Nearly fifteen months have elapsed since the issue of the investigation report on 18.10.2019, and matter has not still been adjudicated, when appellant has waived the requirements of Show Cause Notice and Personal Hearing. Can there be any explanation for such a delay in the adjudication proceedings, total failure of supervisory control to get the proceedings completed. Had the matter been adjudicated within time the entire litigation which went even before the Hon’ble High Court could have been avoided. Urgency shown by the appellant by waiving the requirement of show cause notice and personal hearing, is being used a defence by the revenue for not having followed the procedure prescribed by the Section 110 of Customs Act, 1962. In view of the clarification Vide Circular No 01/2011-Customs dated 4th January 2011, there cannot be much justification for the delay in the issue of provisional release order vide the communication dated 13.06.2019, nearly two months after completion of examination of the goods and drawing of representative samples. Let the things be as they are we are not in position to find any reason for the enormous delay in handling of the goods which were cleared for export and subsequently called back. Also we are unable to find any reason for this delay when the revenue itself contends the outflow of the drawback, ROSL and IGST Refund. Do these delays not hamper the interest of the revenue itself - in view the failure on the part of revenue to complete the proceedings early within the prescribed time frame has not only affected the interests of the exporters, but has also impacted the revenue interests - In case revenue is not in position to complete the entire proceedings within one month time, then they should allow the provisional release of the detained export goods immediately within a week from the date of receipt of this order, on execution of the bond equivalent to the value of the goods and security in form of Bank Guarantee of ₹ 20,00,000/-. Detention and demurrage charges - HELD THAT:- These charges should be waived and proper certificate in this regards be issued by the concerned authorities. Appeal disposed off.
|