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2022 (9) TMI 959 - Customs
Seeking release of de-stuffed imported goods - Defatted Coconut - classified under Tariff/ item/CTH 23065020 or otherwise? - seeking issuance of demurrage waiver certificate in terms of rule 6(1) (1) Handling of Cargo in Customs Area Regulation, 2009 - HELD THAT:- The issue in controversy involved in the present petition is directly and squarely covered by the earlier decision of this Court in the case of M/S PAVAN ENTERPRISES VERSUS THE CHIEF COMMISSIONER OF CUSTOMS, THE COMMISSIONER OF CUSTOMS (APPEALS) , THE JOINT COMMISSIONER OF CUSTOMS [2022 (8) TMI 1092 - KARNATAKA HIGH COURT] where it was held that In the light of the specific direction issued by this Court and liberty reserved in favour of the petitioner to file an application under Section 110A of the Customs Act, the respondents clearly misdirected itself in refusing to pass an order of release on the ground that the adjudicating authority had already passed an order against the petitioner by relying upon the order dated 31.12.2021 referred to in paragraph-3 of the impugned order, without appreciating that the same does not pertain to the adjudication proceedings in relation to the petitioner, since the same had already culminated in the order at Annexure- P dated 10.03.2021 itself, much prior to 31.12.2021.
Despite the respondents preferring further appeal from the order passed by the first appellate authority, this Court took into account that there is no interim order passed in the said further appeal preferred by the respondents, coupled with the fact that the appeal being continuation of the original proceedings, since the first appellate authority had allowed the appeal filed by the petitioner vide order dated 22.06.2022, there was no impediment for the original authority to pass a provisional order of release of goods in terms of Section 110A of the Customs Act, 1962.
The present petition allowed.