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M/s Saran Enterprises Versus The Commissioner of Customs, The Addl Commissioner of Customs, The Assistant Commissioner of Customs

2015 (12) TMI 1300 - MADRAS HIGH COURT

Detention of goods - Provisional release of goods - Misuse of IEC Code - misdeclaration related to 'Superior' and 'Fantastic' brands were found - Undervaluation of goods - Held that:- Goods in question are freely importable goods and there is no restriction or prohibition for the same. When the SIIB by de-stuffing the goods inspected and found that the description and weight are fully tallied with the declaration, there is no justifiable reasons for delaying the assessment of duty and release of .....

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d. On such compliance, the goods detained shall be released forthwith. Other proceedings in the manner known to law be proceeded with. - Petition dispose of. - W. P. No. 27883 of 2015, M. P. No. 1 of 2015 - Dated:- 15-10-2015 - R. Mahadevan, J. For the Appellant : Mr A K Jayaraj For the Respondent : Dr Devendran Senior Standing Counsel ORDER The writ petition is filed for the issuance of a writ of mandamus directing the respondents herein to release the goods viz. 353 Cartons viz. 6661.5Kgs. of .....

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ce of the goods. The petitioner further submitted that they had declared the value of above goods at USD 1.10 per Kg. Thereafter, 1st check was ordered and completed and during examination the SIIB by de-stuffing the goods thoroughly had found the description and weight fully tallied with the invoice declaration. Thereafter, the petitioner had requested the respondents to release the goods and the value was verified and the declared value of USD of 1.10 per Kg, was accepted and the Bill of Entry .....

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tioner submitted that the respondents are wantonly withholding the clearance of the imported goods. Ordinarily, Bills of Entry are taken up for assessment within 48 hours and if there is any undue delay in the assessment and the clearance of the goods, the same will result in heavy demurrage and put the importers to severe financial strain. Learned counsel further submitted that IE code of a particular agent can be utilised by any of the sub-agent and referred to the Judgment reported in 2012 (2 .....

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