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G. S. KULKARNI, JITENDRA JAIN
RKZB International – Appellant
Versus
Union of India Thr. its Joint Secretary Ministry of Finance of Revenue – Respondent
JUDGMENT :
G. S. Kulkarni, J.
The only relief as prayed for in this petition filed under Article 226 of the Constitution of India is for issuance of a writ of mandamus against the Respondents to permit provisional release of the goods in question, namely, ball-bearings, being subject matter of Bill of Entry No.5681804 dated 2nd October 2021, under the provisions of Section 110A of the Customs Act, 1962, pending adjudication of the show cause notice dated 22nd April 2022.
2. The Petitioner is a proprietorship concern of Smt. Rizu Kalra. On 2nd October 2021, under the Bill of Entry as noted above, the Petitioner had imported ball-bearings. On the basis of information, an enquiry/investigation was initiated by the Respondents in regard to the import of such goods. Statements of certain persons were recorded and the goods in question were seized. On 22nd April 2022, a show cause notice was issued to the Petitioner inter alia alleging that the Petitioner has undervalued the imported goods, subject matter of the above-referred bill of entry as also in respect of past 13 bills of entry. It was opined that the declared value of the goods was liable to be rejected in terms of Explanation 2(iii
Provisional release under Customs Act s.110A requires case-specific material for bank guarantee; general undervaluation intelligence against others insufficient post-assessment and duty payment, dire....
The right under Section 110(2) of the Customs Act for unconditional release of goods is absolute and cannot be curtailed or prevented by the Department.
The court emphasized the need to consider the petitioner's hardship and lack of involvement in the tampering and removal of goods when modifying the provisional release order for the seized vehicle.
The court emphasized the importance of swift adjudication for perishable goods and considered the decision in M/s. A and A Shipping Services as a guiding precedent for granting provisional release.
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