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2015 (8) TMI 1223 - HC - CustomsIllegal Seizure of Goods – Clearance of goods upon payment of duty – Petitioner seeking appropriate direction, commanding respondent to complete final assessment of Customs duty and to grant provisional release of imported goods on basis of bills of entry – Petitioner contended that there is no reason for non-clearance of imported goods and action of authorities in not permitting petitioner to have imported goods cleared upon payment of duty is illegal, improper and abuse of power – Held that:- It is not a case made out in the opposition that the goods imported were exempted from duty provided the conditions attached thereto are fully observed not it is a case that the goods imported is prohibited under the Act or any other law for the time being inforce or a case of removal or attempt to remove from a customs area or a warehouse without the permission of the appropriate authority. Authorities contended that on basis of letter, officer has reason to believe that petitioner is evading duty and because of provisions contained in Section 111(j)(o), proper officer formed opinion that imported goods are liable to confiscation and invoked provisions of Section 110 – It is apparent that authorities have wrongly invoked provisions, Court cannot be mute spectator and still relegate parties to authorities to take decision and determine dispute – Therefore, court feels that action of authorities in seizing goods under Section 110 is illegal, improper and invalid and cannot be sustained in law –Accordingly order of seizure set aside – Since authorities have categorically stated that assessment has already been done, said authority shall allow clearance of goods if duty so assessed is paid by petitioner – Petition disposed of.
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