Home Case Index All Cases Customs Customs + HC Customs - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 326 - HC - CustomsSeeking provisional release of imported goods - import of Magnesium Carbonate from M/s.Sea Hawk International LLC located in the United Arab Emirates - It is the grievance on the part of the respondent that the exporters at Dubai are reluctant to share the details of the supplier from Turkey or any documents related to goods movement - HELD THAT:- Noticing the fact that for the two years the goods have arrived and also because the investigation has not been completed as yet, the provisional release of the goods as requested for is reconsidered. What we find is the doubt lurking in the mind of the authority concerned with regard to the certificate of Country-of-Origin. According to the authorities, they have reason to believe that the Country-of-Origin is not shown in the certificate of Dubai Chamber of Commerce which has been given an authority by the UAE Government to issue all types of certificates for origin of goods and products exported or re-exported from UAE in accordance with the relevant rules and procedures adopted by the Dubai Chamber of Commerce. Number of correspondences we could see where inquiry has been made with the petitioners seeking various documents. The goods are not of a perishable nature nor of hazardous character. They are the goods which could have been seized and in that eventuality, the petitioners could have taken recourse to the provision of Section 110A of the Customs Act for the provisional release of the goods, the extension could have been also possible with six months and further six months by the authority of the Principal Commissioner of Customs or Commissioner of Customs, after reasons to be recorded in writing, who would choose to extend the period. Instead of following this, the goods have been simply detained and the inquiry has been initiated, which is continuing for the period of two years. This would surely defeat the right of the party concerned to even take recourse to the provision of Section 110A of the Customs Act and ask for the provisional release of the goods - Undoubtedly, Section 110(2) of the Customs Act provides for some sort of inquiry where the order for extension is to be passed applying the mind and not in a routine manner. If, otherwise, the officer is of the opinion that for some satisfactory and bona fide reasons within the time frame provided under Section 110(2) of the Customs Act, the investigation could not be completed. Here, there is no seizure at all and what has happened is only the detaining of the goods on the ground of the authority concerned questioning the Country-of-Origin certificate - Without further dilating the issue, the petition deserves to succeed. The petitioners would be entitled to have a release of the goods completely without any fetter, however, the goods are alleged to be from Pakistan as the Country-of-Origin Certificate is doubted. Let the inquiry be expedited and with a word of caution to all concerned to follow the statute. We are releasing the goods provisionally - petition allowed.
|