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Case Law Details

Case Name : Atsar Exports Pvt Ltd Vs Superintendent of Customs And Anr (Delhi High Court)
Appeal Number : W.P.(C) 3871/2024
Date of Judgement/Order : 09/05/2024
Related Assessment Year :
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Atsar Exports Pvt Ltd Vs Superintendent of Customs And Anr (Delhi High Court)

The case of Atsar Exports Pvt Ltd vs Superintendent of Customs And Anr, adjudicated in the Delhi High Court, revolves around the petitioner’s plea regarding the seizure of a shawl and their subsequent requests for inspection, measurement, and photography of the seized article.

The petitioner, in their petition, sought several reliefs. Firstly, they aimed to quash the communication dated 14.06.2022, which disposed of their representations dated 27.12.2021, 16.05.2022, and 10.06.2022, claiming that the disposal was through a non-speaking order, thereby denying them the requested access to inspect, measure, and photograph the seized article. Secondly, they requested a writ of mandamus or any other appropriate writ to command the respondent no. 1 to decide on their representations according to the law. Lastly, they sought another writ of mandamus or any other appropriate writ to command the respondent no. 1 to facilitate their access to inspect, measure, and photograph the seized article.

The learned counsel for the respondent submitted that the shawl was seized in the presence of the petitioner, and all necessary documentation, including a punchnama and record of seizure, was duly prepared. Furthermore, the shawl was sealed and placed in a sealed cover in the presence of the petitioner, and the sealing was acknowledged by them. Subsequently, the seized shawl was transferred to the custodian, Celebi Delhi Cargo Terminal Management India Pvt. Ltd. The counsel expressed no objection to the petitioner inspecting the shawl but requested that a competent officer from the customs department be present during the inspection.

The court, considering the petitioner’s request for inspection, measurement, and photography of the seized shawl, deemed it appropriate to permit the petitioner to inspect the shawl. However, in the interest of justice, it was decided that the inspection would occur in the presence of a duly authorized representative of the Customs Authorities.

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