W.P.(C)--7997/2018. Case: M/S. WIDE IMPEX Vs. THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT), ICD, TUGHLAKABAD, NEW DELHI & ORS.. High Court of Delhi (India)
Case Number | W.P.(C)--7997/2018 |
Citation | NA |
Judgement Date | August 09, 2019 |
Court | High Court of Delhi (India) |
$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7997/2018
M/S. WIDE IMPEX ..... Petitioner
Through: Ms. Anjali J. Manish,
Nidhi Tomar and Ms. Shweta Advocates.
versus
THE PRINCIPAL COMMISSIONER OF CUSTOMS ICD, TUGHLAKABAD, NEW DELHI & ORS. ..... Respondents
Through: Mr. Harpreet Senior Standing Counsel.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH
O R D E R % 09.08.2019
Dr. S. Muralidhar, J. :
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The two prayers in the present petition read as under:
“a. issue a writ, order or direction in the nature of mandamus to the Respondents to unconditionally release the goods imported against bill of entry No. 4355561 dated 11.12.2017 which was detained illegally and seized on 30.01.2018 in the absence of any Show Cause Notice under Section 124 of the Customs Act, 1962 as per the provisions of Section 110(2) of the Customs Act, 1962; and/or
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Issue a writ, order or direction in the nature of mandamus to the Respondents to provisionally release the goods imported against Bill of Entry No. 4355561 dated 11.12.2017 in compliance of the order dated 02.07.2018 passed by the
W.P.(C) 7997/2018 Page 1
Learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Customs Appeals No. 51405 I 2018- DB”
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As far as prayer (b) is concerned, on the very first date when this petition was listed i.e. 1st August, 2018, the following order was passed:
“Issue notice. Sh. Amit Bansal, Advocate accepts notice. List on 17.09.2018.
In the meanwhile, having regard to the CESTAT's order dated
02.07.2018, subject to verifying that the conditions imposed for provisional release are complied with, the respondents are directed to ensure that the goods are released provisionally within a week.”
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It is an admitted position that pursuant to the above order the question have been released to the Petitioner upon the Petitioner with the condition as stipulated in the order dated 2nd July, 2018 Custom Excise Service Tax Appellate Tribunal („CESTAT‟). Thus Petitioner has furnished the bank guarantee (BG) in the sum of Rs.15 and a personal bond (PB) for Rs.6,78,577/-.
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As far as prayer (a) is concerned, Ms. Anjali Manish, learned counsel the Petitioner contends that the goods were detained by the upon their arrival on 11th December, 2017. According to her the goods illegally detained till 30th January, 2018 when a formal seizure memo issued. Despite six months having elapsed thereafter, no Show Cause Notice (SCN) under Section 124 of the Act was issued...
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