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2021 (2) TMI 906 - HC - CustomsAuction - inaction on the part of the original consignees, who had not come forward firstly to submit bills of entry followed by the non-clearance of the goods for home consumption or warehousing or transhipping within 30 days from the date of unloading the containers at the custom station, as required under Section 48 of the said Act - CBIC Circular No.49/2018-Customs, dated 03.02.2018 - HELD THAT:- The admitted position is that the goods in 113 containers reached at ICD, Sonepat, in the months of May and June, 2020. After the nationwide lockdown because of COVID-19 pandemic, the unlocking of the said lockdown started w.e.f. 08.06.2020. Thereafter, there was ample time for the importers to respond and get cleared the goods. Despite three notices having been sent to each of the importers over a period of time, none of them turned up to clear the goods. Thereafter, the Custodian of the goods proceeded to comply with the requirement of statute and got the proper no objection certificate and clearances with regard to opening of the seal, inspection of the goods, valuation thereof and ultimately no objection for auctioning of the imported goods i.e. waste paper contained in 113 containers. The process of online auctioning through MSTC was conducted on 05.11.2020 by the Custodian. It is, thereafter, the petitioner who is the consignor, for the first time, wrote a letter dated 06.11.2020, which was received in the office of respondent No.3 on 10.11.2020 requesting him for cancellation of the auction process. This clearly shows that the petitioner had been sitting over the matter. The contention of the counsel for the petitioner that the petitioner was required to be informed or intimation was required to be sent prior to proceeding with auction of the goods contained in 113 containers is not based upon any statutory right conferred upon the petitioner, who admittedly is a consignor. Section 48 of the Customs Act, 1962, makes it amply clear that notice for selling the goods has to be sent to the importer prior to the auction of the goods - it cannot be said that the auction of the goods, as carried out by the respondents, is not in accordance with law especially when the same has been so carried out as per the directions given in the Disposal Manual-2019 and the norms laid down under CBIC Circular No.49/2018-Customs, dated 03.12.2018, which relates to the disposal of the imported goods. This Court is of the firm view that the action, which has been taken by the respondents, is in accordance with the provisions of the Customs Act, 1962 and therefore, no interference in exercising extraordinary writ jurisdiction of this Court is called for. Rather the petitioner has approached this Court with an intention to further delay the process of disposal of the goods and to impede the process of collection of revenue which is to be received after the disposal of the imported goods contained in 113 containers which have been auctioned - Petition dismissed.
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