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2022 (6) TMI 629 - HC - CustomsSeeking provisional release of imported goods - Goods detained on the ground of undervaluation and it was alleged that the declared value was only 10% of the actual value - HELD THAT:- Admittedly, permission to ware house the said goods imported under section 49 of the Act, was given on 01.06.2015 and summons dated 04.06.2015 under section 108 of the Act, came to be issued, calling upon the Director of the respondent / writ petitioner to appear for enquiry on 04.07.2015, which was a Saturday. Thereafter, no communication / show cause notice was issued nor the goods detained were released, according to the respondent / writ petitioner and therefore, they preferred petition seeking a mandamus to the appellants to release the subject goods in terms of section 110A of the Act. The learned counsel appearing for both sides made elaborate arguments, citing case laws, for and against the impugned order passed by the learned Judge, in directing the appellants to release the subject goods unconditionally. Ultimately, they fairly submitted that the same were raised only for academic interest and the Act was subsequently, amended and the subject matter in issue is pending consideration before the Hon'ble Supreme Court. It is also submitted that the subject goods lying in the custody of the Department, which are perishable in nature, have now, become obsolete and therefore, the same are of negligible value. This court is of the opinion that no further orders need be passed with respect to release of the subject goods at this stage, except directing the appellants to complete the adjudication proceedings, if not completed earlier, and pass appropriate orders, on merits and in accordance with law, as expeditiously as possible - Appeal disposed off.
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