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2021 (1) TMI 940

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..... usiness premises of the applicant vide panchanama dated 07.12.2020 immediately after making clone copies therefrom. Application disposed off. - INTERIM APPLICATION (L) NO. 578 OF 2021 IN WRIT PETITION (L) No. 98518 OF 2020, WITH INTERIM APPLICATION (L) NO. 572 OF 2021 IN WRIT PETITION (L) No. 98521 OF 2020, INTERIM APPLICATION (L) NO. 574 OF 2021 IN WRIT PETITION (L) No. 98523 OF 2020 - - - Dated:- 20-1-2021 - UJJAL BHUYAN MILIND N. JADHAV, JJ. Mr. Darius Shroff, Senior Counsel a/w. Dr. Sujay Kantawala, Mr. Anupam Dighe, Ms. Chandni Tanna and Mrs. Shrusthi Relekar i/by India Law Alliance for the Applicants /Petitioners. Mr. Pradeep S. Jetly, Senior Counsel a/w. Mr. J.B. Mishra for the Respondents. P.C.: Heard Mr. Darius Shroff learned senior counsel along with Dr. Sujay Kantawala, learned counsel for the applicants and Mr. Jetly learned senior counsel along with Mr. J.B. Mishra, learned counsel for the respondents. 2. As the lead case we take up Interim Application (L) No. 578 of 2021. 2.1 Applicant is the petitioner in the related writ petition being W.P.(L) No. 98518 of 2020. 3. On 22.12.2020f this Court had passed a detailed order in the r .....

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..... xportable goods are entered in the customs automated system by generating shipping bill in terms of section 50f the proper officer is required to clear the goods under section 51. As per sub-section (1) of section 51f where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty if any assessed thereon and any charges payable under the Customs Act 1962f the proper officer may make an order permitting clearance and loading of the goods for exportation. 8. While we have no problem in granting time to Mr. Mishra to file reply affidavit we however make it clear that if there is no seizure of the exportable goods of the petitioners there cannot be any good reason for withholding of the exportable goods the same admittedly being not prohibited goods. That being the position we pass the following orders at this stage:- (i) Respondent No.3 shall take a decision expeditiously and at any rate within 7 days from the date of receipt of a copy of this order as to allowing the goods of the petitioners covered by the concerned shipping bills to be exported if necessary by giving personal hearing to the petitioners; .....

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..... 7. By order dated 31.12.2020 issued by one Shri. Lalit Kalsekar Superintendent of Customs in the office of Commissioner of Customs Nhava Sheva-II goods of the applicant have been provisionally released under section 110A of the Customs Act 1962 subject to compliance of the following two conditions i.e. : (i) Submission of Bond equal to declared value of the goods i.e. ₹ 4.8 crores; (ii) Submission of Bank Guarantee (with self renewal clause) equal to 20% of declared value of goods i.e. 96 lakhs. 7.1 It was mentioned that the said order of provisional release was issued with the approval of the Additional Commissioner of Customs. 8. Mr. Shroff learned senior counsel has assailed the manner in which the seizure has been made and the order of provisional release has been passed. He submits that the seizure has been effected in violation of the order of this court dated 22.12.2020. His submission is that such seizure has been made to render the order of this Court ineffective. There is a clear attempt to over-reach the order of the Court. In so far the provisional release order is concerned he submits that hearing was conducted by another officer i.e. by the a .....

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..... f the goods subject to compliance of the two conditions. If the applicant is aggrieved by the conditions imposed in the order of provisional release it may file appeal before the appellate authority which position has been clarified by several decisions of this Court stating that an order of provisional release under section 110A of the Customs Act 1962 is an appealable order. 10. Submissions made by learned counsel for the parties have been duly considered. 11. At the outset we may mention that in the course of the hearing we had clarified that in so far seizure and other aspects are concerned legality and validity of those would be examined at a later stage. For the moment we confine our scrutiny to the order of provisional release dated 31.12.2020. 12. In our order dated 22.12.2020f we had specifically directed respondent No.3 to take a decision expeditiously and at any rate within 7 days from the date of receipt of a copy of the order as to allowing the goods of the petitioners covered by the concerned shipping bills to be exported if necessary by giving personal hearing. At the time when the aforesaid order was passed there was no order of seizure. The order of seizur .....

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