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2022 (4) TMI 1168

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..... Manual contains the special provisions for unclaimed/ uncleared cargo, mishandled baggage and time expired bonded goods. The procedure for disposal of unclaimed/ uncleared cargo lying with the custodians is laid down in Circular no. 49/ 2018 Customs dated 03.12.2018. From the procedures laid down in the said circular it is evident that in case of shipments which do not require any regulatory clearances or do not need any chemical analysis they can be straight away be taken up for auction. In cases where regulatory clearances from various agencies are necessary, No Objection Certificate for such consignments are issued only after receipt of the required clearances/ result of chemical analysis. The goods can be put to auction sale only a .....

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..... the respondents are directed to release the balance items of lot no. 2 and 5 of the first delivery order dated June 11, 2021 to the petitioner positively within a period of two weeks after an approach is made by the petitioner - petition allowed. - WPO 369 OF 2021 - - - Dated:- 21-4-2022 - HON BLE JUSTICE HIRANMAY BHATTACHARYYA For the Petitioner : Mr. Sukumar Bhattacharyya, Mr. Dipendra Nath Chander, Mr. S. Ghosh ..advocates For the Respondent no. 5 : Mr. Pradeep Kr. Jewrajka , Ms. Pooja Jewrajka Ms. Jyoti Rauth . . advocates For Union of India : Ms. Jayita Dhar . advocate Hiranmay Bhattacharyya, J.: 1. This writ petition has been filed for issuance of writ in the nature of mandamus directing release o .....

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..... ll formalities. Petitioner became the successful bidder and made payment which was accepted by the concerned authority. By referring to various clauses of the Disposal Manual 2019 (for short the Manual ) he contended that since the goods are sold in auction, the authorities cannot refuse to release the goods on the ground that BIS certificate is needed. He further submitted that the goods which were auctioned cannot also be directed to be destructed as the same is against the procedure laid down in the Manual. 4. The learned advocate for the respondent no. 5 referred to a letter issued by Assistant Drugs Controller and addressed to the Assistant Commissioner of Custom wherein the uncleared / unclaimed cosmetics in the container was dire .....

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..... claimed/uncleared in the bonded area and the Custom Station for more than 30 days from the date of arrival of such cargo in the Custom Station and sent the list to the jurisdictional Principle Commissioner/ Commissioner of Customs. (ii) From the said list the Customs shall segregate shipment which are disputed/ stayed, shipments required to be retained for investigation/ adjudication/ court procedure etc. as well as the shipment which require license/ permission/ certification from Director General of Foreign Trade or any other department. The Customs shall also furnish to the custodian the details of shipment not to be included in the auction process. (iii) Based on the intimation received from the customs, the custodian shall is .....

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..... shall not put the said consignment for auction. 8. From the procedures laid down in the said circular it is evident that in case of shipments which do not require any regulatory clearances or do not need any chemical analysis they can be straight away be taken up for auction. In cases where regulatory clearances from various agencies are necessary, No Objection Certificate for such consignments are issued only after receipt of the required clearances/ result of chemical analysis. The goods can be put to auction sale only after issuance of No Objection Certificate from the customs. Thus, once the consignments are taken up for auction it shall be deemed that such consignments either do not require any regulatory clearances /chemical analy .....

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..... it has been recorded that cosmetic items are liable for destruction. 10. In the case on hand, after closure of e-auction the petitioner deposited the amounts as directed by the authorities and the delivery order was also issued in favour of the petitioner. Thus, the sale can be said to be concluded for all practical purposes as the petitioner duly complied with all the formalities on his part after closure of the auction. From the procedures laid down in the Circular issued by the customs it is evident that after holding auction, it is now too late for the authorities to contend that such items require either BIS certificate or are liable for destruction. Thus, this Court is of the considered view that objections raised as a ground for .....

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