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2022 (2) TMI 157 - HC - CustomsRelease of seized imported goods - Black Pepper of Sri Lankan origin - over valuation to circumvent a custom notification - Section 110A of 'the Customs Act, 1962 - HELD THAT:- The issue decided in the case of M/S. TRAVANCORE SOLVENTS & OILS VERSUS THE COMMISSIONER OF CUSTOMS, THE JOINT COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS (SIIB) , THE SUPERINTENDENT OF CUSTOMS [2022 (1) TMI 817 - MADRAS HIGH COURT] where on similar issue it was held that the second respondent i.e., the Joint Commissioner of Customs is directed to quantify the duty, bond amounts etc., communicate the same to the petitioner forthwith and release the said consignment within one week of said remittance i.e., quantified duty/bond amounts/execution of bonds by the petitioner. In the light of the undisputed position that the matter is directly and squarely covered and in the light of the fact that M/s.Travancore Solvents & Oils case has been made by following orders of Hon'ble Division Bench, there shall be a similar order in this matter also. To be noted, the earlier orders have been complied and there has been provisional release of the consignment which has been captured in the aforementioned order. Petition disposed off.
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