Case Law Details
Raw enterprises Vs The Principal Commissioner of Customs (Madras High Court)
Madras High Court held that as per provisions of section 110A of the Customs Act, 1962 departmental authorities need to take decision on provisional release application. Petitioner directed to furnish fresh application u/s 110A as against the allegation that application is not in prescribed format.
Facts- The grievance of the petitioner in these writ petitions is that their applications seeking for provisional release of goods under Section 110A of the Customs Act, 1962 have not been considered till date, despite several representations having been given. The petitioner’s imported goods which arrived at Airport, Chennai in the month of July 2022 were not released to the petitioner. Under those circumstances, the petitioner claims that they have submitted representations on 06.02.2023 and 24.01.2023 under Section 110A of the Customs Act, 1962 seeking for provisional release of the imported goods. Since the representations filed under Section 110A of the Customs Act 1962 have not been considered, till date, they have filed these writ petitions.
Conclusion- Held that since the respondents contend that the representations submitted by the petitioner seeking for provisional release of the goods is not in accordance with the format prescribed, no prejudice would be caused to the petitioner, if they are directed to submit a fresh application under Section 110A of the Customs Act, 1962 seeking for provisional release of the imported goods and a direction is issued to the respondents to consider the same on merits and in accordance with law, within a time frame to be fixed by this Court.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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