Case Law Details
Hazel Mercantile Ltd. Vs Chief Commissioner of Customs (Gujarat High Court)
We find from the records of the case is that the though it is a stand of the Union of India that there can be no provisional release of goods pending seizure for which reliance is placed on a decision in the case of Raj Grow Impex (supra) by the respondent counsel Shri Devang Vyas and also a decision from which Mr. Nankani draws support. The correspondence indicates that letters for provisional release and communications inter-se dated 28.02.2021, 16.04.2021, 04.05.2021 and 12.05.2021 made to the Principal Commissioner of Customs, Kandla are pending. No final decision on provisional release has yet been taken on these applications of the Petitioner.
The exercise of seizure is an interim measure pending investigation. 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. Reading of the provisions of the Customs Act, 1962 Sections 111 and 112 which provide for confiscation of goods post an investigation, the authorities are required to issue a show-cause notice under Section 124 of the Customs Act, 1962 before confiscation of goods. That stage has yet not reached.
The entire issue of the seizure memo being disputed on the basis of test reports essentially being in the realm of disputed questions of facts we do not propose to exercise jurisdiction under Article 226 of the Constitution of India in favour of the petitioner and entertain the petition in context of the prayers made herein. We leave it at this stage for the petitioner to press for the applications for provisional release made under Section 110 the Customs Act, 1962 and direct the respondents to decide the applications so made pending before it, in accordance with law within a period of four weeks from the date of receipt of a certified copy of this order.
FULL TEXT OF THE GUJARAT HIGH COURT ORDER /JUDGEMENT
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