Case Law Details
Harees Infotech Vs Commissioner of Customs-II (Madras High Court)
Introduction: In a significant move, the Madras High Court has given directions to the Customs Authorities regarding the provisional release of imported goods for Harees Infotech, invoking Section 110A of the Customs Act, 1962. The directive came post the court’s evaluation of the prompt replies and evidence against the show cause notices provided by the company.
Analysis: Harees Infotech approached the Madras High Court seeking provisional release for their imported goods, with reference to the specific Bill of Entries. The timeline of events indicates that after receiving show cause notices on 31st January 2022, the company promptly responded with their explanation accompanied by pertinent evidence by 3rd January 2023. Taking this into account, the court directed the respondent to process and conclude the notices within a span of six weeks, ensuring that the petitioners’ representations and statements would be considered before finalizing any decisions.
Conclusion: The Madras High Court’s verdict stands as a testament to the importance of timely and evidence-backed responses to legal notices. The court’s directive to expedite the resolution process within six weeks ensures a fair and swift decision-making process while upholding the rights of businesses like Harees Infotech.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioners have sought for a relief of the provisional release of the imported goods in terms of Section 110A of the Customs Act, 1962, covered by the respective Bill of Entries mentioned above.
2. Today when the cases were taken up for hearing, the learned counsel for the petitioners submitted that the petitioners have been issued with show cause notices on 31.01.2022, to which the petitioners have also replied on 03.01.2023 together with evidence.
3. Considering the above, there shall be a direction to the 2nd respondent to dispose of the show cause notices dated 31.01.2022 and notices issued to the respective petitioners within a period of six weeks from the date of receipt of a copy of this order. It is needless to state that before passing orders, petitioners shall also be heard in person.
4. With the above directions, both the writ petitions stand disposed of. No costs.
