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TMI Blog2021 (7) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 02.04.2019 and 96469, dated 05.04.2019, for the amount of Rs. 10,77,900/- each, and No.102387 and 102388 both dated 06.11.2019, for the amount of Rs. 21,55,800/ each- as a condition for provisional release of imported goods vide order, dated 31.10.2019, in W.P.No.10030 of 2019. 3. 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 Bills of Entry, dated 16.02.2019, were 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be un-conditionally released. Hence, the customs authorities be directed to return the bank guarantees furnished by them. 6. 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. 7. We have considered the rival submissions of the parties. 8. Petitioner/firm had imported a consignment of Areca nuts from Colombo, Srilanka, under Bills of Entry Nos.2083849 and 2083893, dated 16.02.2019. At the port of entry, the Customs authorities kept the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid arguments, Sections 45 and 110 of the Customs Act are set out herein below: "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, specify the goods or class of goods which shall, as soon as maybe after its seizure under sub-section (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 sub-section (1A), have been seized by a proper officer under sub-section (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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efrom in the presence of a officer of customs." 12. Section 45 of the Act 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. 13. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 15. With the above directions, the Writ Petition is disposed of. No order as to costs. 16. As a sequel, miscellaneous applications pending, if any, shall stand closed. ------------- Notes: 1. [110A. Provisional release of goods, documents and things seized pending adjudication - Any goods, documents or things seized under section 110, may, pending the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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