Home Case Index All Cases Customs Customs + HC Customs - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 568 - BOMBAY HIGH COURTDetention of export goods - silk carpets - delay in export of the consignment - non-co-operation in the investigation - HELD THAT:- There is substance in the contention as alleged on behalf of the Petitioners that the goods ought not to be detained any further, as also the Petitioners need to co-operate in the investigation and/answering the questions, which the Customs Authorities may have in regard to the consignments. What is also relevant for the Customs Authorities to consider is that the Petitioners are running small businesses. The business is of export of the carpets, which are stated to be handmade and customised. Considering this peculiar situation, the goods ought not to be detained and are required to be released on the Petitioners furnishing an appropriate bond as may be desired by the custom officers. The Petitioners also shall co-operate in the investigation. It is found from the record that in response to the summons as issued by the Petitioners under Section 108 of the Customs Act, 1962, the Petitioners were called upon to submit all shipping bills, tax invoices, GST returns as also the export details and consignee details, photo id and authorization, etc. It is seen that all such requirements were met and such details were supplied to the Superintendent of Customs, by the Petitioners, as seen from the letters of the Petitioners dated 21st May 2023 and 2nd June 2023 - It is not found from the record that there is any other communication from the Customs Officer to furnish any other details. The Petitioners to furnish an appropriate bond within a period of two weeks from today, to be submitted to the Deputy Commissioner of Customs/Respondent No. 2. On the Petitioners furnishings such bond, the Respondents are directed to forthwith permit the Petitioners to export the consignments in question - petition disposed off.
|