2018 (12) TMI 1307

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....xcess and inadvertently shipped by the overseas buyer) which goods could be detained and further pray for release of the remaining nonoffending goods, covered under the said Bill of Entry No.8575624 dated 23.10.2018 in terms of the powers vested with the respondents under Section 110A of the Customs Act r/w Customs (Provisional Assessment) Regulations and by considering the representation of the petitioner dated 30.10.2018. 2. The case of the petitioner is as follows: The petitioner is in the business of trading and import of gift, stationery items and other house hold items. They are issued with Import and Export Code. They have filed Bill of Entry No.8575624 dated 23.10.2018 for clearing the goods imported from a foreign supplier. The B....

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....elease of the goods in terms of Section 110A of the Customs Act. Hence, the present writ petition. 3. A counter affidavit is filed by the respondents, wherein it is stated as follows: The petitioner has filed a Bill of Entry No.8575624 dated 23.10.2018 for import of goods declared as "Shirt pin for garments, sealed rope for garments, safety pin for garments, shirt clip for garments, Christmas decoration light and horn" from China. On suspicion, the goods were examined and found to cotnain some declared goods along with 2,22,00,000 Nos of "White crane needles" and 67,20,000 Nos. of "Sewing Machine Needles" concealed in the back part of the 40 feet container behind and underneath the declared goods. Therefore, the same was seized vide Mahaz....

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....mitted that under the guise of investigation in respect of the offending goods, other goods which are imported by proper declaration cannot be detained by the authorities. 5. On the other hand, the learned standing counsel for the respondents submitted that the offending goods were in fact concealed in the container, which shows the intention of the importer to import those goods by concealment and for the purpose of evading duty. He further submitted that the proprietor of the petitioner was arrested on last Friday and the investigating is going on and therefore, under the present circumstances, the case of the petitioner for release of the goods cannot be considered. 6. Heard both sides. 7. A simple prayer sought for in this writ petit....