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R. D. DHANUKA, S. M. MODAK
Isha Exim – Appellant
Versus
Union of India – Respondent
JUDGMENT
R.D. Dhanuka, J. - Rule.
2. Mr. P.S. Jetley, learned counsel for Respondents waives service of notice. By consent of parties, Petitions are heard finally.
3. In Writ Petition No. 7898 of 2021, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned Provisional Release Order dated 22nd October, 2021 and further seeks a writ of mandamus to clear the goods imported by the petitioner covered by Bill of Entry No. 2784973 dated 16th February, 2021 on payment of applicable duty under Chapter 21. In the Writ Petition No. 7355 of 2021, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned Seizure Memo dated 3rd August, 2021 and the DYCC JNCH, Laboratory Test Reports. The petitioner also seeks a writ of mandamus to forthwith assess and clear the goods imported by the petitioner and covered by Bill of Entry No. 2784973 dated 16th February, 2021 on payment of applicable duty under Chapter 21.
4. By Writ Petition No. 2284 of 2021, the petitioner seeks a declaration that the Officers of the respondent no. 2 in charge of Special Intelligence and Investigation Branch (Import) are not 'proper officers' for the purp
The main legal point established in the judgment is the binding effect of the Authority for Advance Rulings' decision and the court's direction for fresh testing and release of the goods upon submiss....
Prompt exercise of discretion in cases of perishable goods and the allowance of provisional clearance/assessment in cases of classification disputes to prevent congestion at ports and warehouses.
Re-export of seized imported goods permitted pending adjudication upon bond and partial bank guarantee due to prolonged retention.
The necessity for swift adjudication and the provision for provisional release of goods under Section 110A of the Customs Act, 1962.
The court upheld the Advance Ruling classifying 'Supari' under Chapter 21 of the Customs Tariff, emphasizing the Department's obligation to adhere to it and ordering the release of detained goods.
The main legal point established in the judgment is the modification of the impugned provisional release order by issuing directions for the submission of a bond equivalent to the declared value of g....
What is evident from the affidavit-in-reply filed by the investigating agency is that based on the statements recorded under Section 108 of the Customs Act, 1962, the investigation is pending. Readin....
Order of Detention and seizure quashed - Absence of any proper opportunity to petitioner also, the civil liabilities of petitioner company demanding the huge amount of custom duty would be impermissi....
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