9911796707
TMI Blog2021 (7) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods vide order, dated 20.03.2020, in I.A. No.1 of 2019 in Writ Petition No.20419 of 2019. 2. The factual matrix, giving raise to this proceeding, is as follows: On 16.02.2019, the petitioner/firm had imported a consignment of Areca nuts from Colombo, Srilanka, at Krishnapatnam port and the Bill of Entry, dated 16.02.2019, was furnished by the petitioner. In the course of provisional assessment, the goods were detained subject to verification of the certificate of origin. At this stage, the petitioner had approached this Court vide Writ Petition No.20419 of 2019, wherein a Co-ordinate bench of this Court, inter-alia, passed the following order: "Sri V.R.Reddy Kovvuri, counsel for the petitioner. Sri Suresh Kumar Routhu, Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o return the bank guarantees furnished by them. 5. On the other hand Sri Suresh Kumar Routhu, learned senior standing counsel for Customs, submits that the goods in question had not been seized under Section 110 of the Act but they were kept in the custody of proper officer in terms of Section 45(1) of the Act, for the purpose of verification of country of origin certificate furnished by the importer. 6. We have considered the rival submissions of the parties. 7. Petitioner/firm had imported a consignment of Areca nuts from Colombo, Srilanka, under Bill of Entry No.2084046, dated 16.02.2019. At the port of entry, the Customs authorities kept the goods in the custody of the proper officer for the purpose of provisional assessment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "45. Restrictions on custody and removal of imported goods - (1) Save as otherwise provided in any law for the time being in force, all imported goods, unloaded in a customs area shall remain in the custody of such person as may be approved by the [Principal Commissioner of Customs or Commissioner of Customs] until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, - (a) shall keep a record of such goods and send a copy thereof to the proper officer; (b) shall not permit such goods to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its seizure under subsection (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.] [(1B) Where any goods, being goods specified under subsection (1A), have been seized by a proper officer under subsection (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceeding under this Act and shall make an application to a Magistrate for the purpose of - (a) certifying the correctness of the inventory so prepared; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides all goods imported into India and unloaded in customs area shall remain in the custody of such person as may be approved by the Principal Commissioner of Customs or Commissioner of Customs unless they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII of the Act. On the other hand, Section 100 deals with seizure of goods on a reasonable belief that the goods are liable to confiscation under the Act. 12. In the present case the customs authorities had not seized the goods on such reasonable belief that they are liable to confiscation. On the other hand, the goods had been kept in custody in exercise of powers under Section 45 of the Act, pending its clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not permit the customs authorities to undertake such an exercise for an indefinite period of time. Hence, the customs authorities cannot be permitted to continue such exercise indefinitely and keep the petitioner bound to the sureties furnished by them. In order to balance the aforesaid equities, while we are not inclined to direct return of the bank guarantees furnished by the petitioner/firm as prayed for, we direct that the customs authorities shall conclude the provisional assessment positively within six (6) months from the date of communication of this order, failing which they shall return the bank guarantees furnished by the petitioner. 14. With the above directions, the Writ Petition is disposed of. No order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
