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M/s. ALM Enterprises Versus The Commissioner of Customs (Imports) , The Additional Commissioner of Customs (Gr. 2)

2016 (6) TMI 351 - MADRAS HIGH COURT

Seeking unconditional release of absolutely confiscated goods - Seizure of goods not having been declared in the bill of entry - attempted to clear the undeclared goods by way of concealment at the rear portion of the container - Non-issuance of SCN to the petitioner within six months from the date of actual detention or atleast the date of examination and sealing of the goods - Section 110 (2) of the Customs Act, 1962. - Held that:- the goods were seized under the mahazar dated 03.12.2013 a .....

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ailable to the petitioner for filing an appeal against the impugned orders under sections 128 and 129A of the Customs Act, 1962, without exhausting the alternative remedy, the petitioner cannot approach this court by way of writ petitions. - It could be seen that opportunity of personal hearing was also given to the petitioner before passing the impugned orders. Therefore, when there is no violation of principles of natural justice and when an alternative remedy by way of appeal is available .....

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er to issue a Writ of Certiorarified Mandamus to call for the records comprised in Original Order dated 2.6.2014 passed by the first respondent, to quash the same and consequently direct the respondents to unconditionally release the goods covered under Bill of Entry dated 22.10.2013, which was absolutely confiscated by the second respondent . 2. W.P.No.30790 of 2015 has been filed by the petitioner to issue a Writ of Certiorarified Mandamus to call for the records comprised in Original Order da .....

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petitioner, his cousin Sahabudeen is in the business of importing electronic goods, cosmetic and toiletries from abroad with sufficient experience in the said business. The petitioner requested the overseas supplier to first supply 2070 cartons of Loomy Tunes from Air fresheners and accordingly, he was issued with invoice dated 13.10.2013 by the overseas supplier viz., M/s.Mohamed Mustafa & Samsuddin Co. Subsequent to the arrival of the consignment, the petitioner filed Bill of Entry dated 2 .....

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he same goods, which were found on examination as per the mahazar dated 11.11.2013 by recording the reasonable belief for the seizure of the goods as not having been declared in the bill of entry and attempted to clear the undeclared goods by way of concealment at the rear portion of the container. (iii) According to the petitioner, an altercation broke out between the Authorised Representative of the IEC holder and the SIIB officers on 4.12.2013, resulting in the matter being referred to the lo .....

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the first respondent seeking for the unconditional release of the goods for the reason that show cause notice has not been issued to them within six months period as mandated under section 110 (2) of the Customs Act from the date of actual detention i.e. 1.11.2013 or atleast the date of examination and sealing of the goods viz., 11.11.2013. On 20.05.2015, the first respondent issued show cause notice, invoking the proviso to section 110 (2) of the Customs Act, proposing to extend the period for .....

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6.2014, directed the authority to complete the adjudication proceedings, as expeditiously as possible, preferably, within a period of three months. Thereafter, the first respondent issued show cause notice dated 20.05.2014 and passed orders on 02.06.2014, extending the time for issuance of show cause notice till 03.12.2014. As against the order passed in W.P.No.9678 of 2014, the respondent preferred a writ appeal in W.A.No.832 of 2014, which was dismissed by the Division Bench of this court on 3 .....

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as follows: (i) According to the respondents, the examination of the consignment led to recovery and seizure of 2741 cartons of cosmetics such as Brut deodorant, Johnson & Johnson products, Dove silky cream etc., and 729 cartons of Looney Tunes Room Air Freshener. According to the respondents, though the petitioner contended that these cosmetics were imported by mistake and was unintended, at the time of detailed examination of the consignment, the cosmetic items were found kept sealed behin .....

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months i.e., till 03.12.2014. (iv) Further, according to the respondents, the petitioner has not exhausted the appeal remedy neither before the Commissioner (Appeals) under section 128 of Customs Act, 1962 nor before the Tribunal under section 129 A of Customs Act, 1962 before challenging the adjudication order before this court. 5. The learned counsel appearing for the petitioner submitted that section 110A of the Customs Act, enables the provisional release of the goods pending adjudication. H .....

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ld take and hold possession of the confiscated goods under section 126 (2) of the Act. There is no provision in the Customs Act, 1962, for directing the re-export of the goods that are confiscated under section 122 of the Act. The only manner in which confiscated goods could be dealt with, is perhaps by the sale of those goods by the Central Government, after taking possession under section 126 of the Act. Section 150(1) of the Act apply only to goods which are not confiscated. 6. In the case on .....

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