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M/s. Jai Hind Wire Rod Mills Ltd. Versus Additional Commissioner of Customs

2016 (6) TMI 753 - MADRAS HIGH COURT

Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap - According to the learned counsel for the petitioner under Section 110 (2) of t .....

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the provisions of the Section 110(2) is clear that in the absence of any notice under Section 124(a) within six months from the date of seizure, the petitioner is entitled to get release of the goods. - The 1st respondent is directed to release the .....

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ari Radhakrishnan For Respondents : Mr.A.P.Srinivas - R1 to R3 ORDER The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records pertaining to the impugned letter dated 18.01.2016 of the 2nd res .....

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p and in the course of their business, the petitioner had imported heavy melting steel scrap vide bill of entry dated 06.08.2015 and the goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy meltin .....

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d the goods inspite of the petitioner's repeated requests. 3. According to the learned counsel for the petitioner under Section 110 (2) of the Customs Act, when no notice in respect of the seizure is given under Clause (a) of Section 124 within s .....

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he declared net weight of 246.56 metric tons, the actual weight of the imported cargo was found to be only 60.835 metric tons and also apart from the declared cargo viz., heavy melting scrap, there were 38 nos of Global brand R-134a refrigerant empty .....

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the instant case. Further, the investigation was directed to be done in an expeditious manner. 5. Admittedly, the 1st respondent has not issued any notice under Section 124(a) of the Customs Act, hence, the goods have to be released under Section 110 .....

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