Case Law Details
Zomlim India Trade India Pvt Ltd Vs Directorate of Revenue Intelligence New Delhi & Anr. (Delhi High Court)
In a recent case, Zomlim India Trade India Pvt Ltd has petitioned the Delhi High Court (HC) for the release or provisional release of seized goods. The HC has intervened, directing the Competent Authority to expedite the decision-making process.
The crux of the matter revolves around the seizure of goods belonging to Zomlim India Trade Pvt Ltd under Section 110 of the Customs Act, 1962. The seizure was based on the alleged reasonable belief that the consignment was mis-declared concerning item description, country of origin, and product value. Despite repeated requests from Zomlim India Trade, the Customs Authorities have neither released the goods nor provided provisional release.
During the court proceedings, Zomlim India Trade’s counsel highlighted the multiple requests made to the Customs Authorities for the release or provisional release of the goods. However, the authorities failed to act upon these requests, prompting the petitioner to seek intervention from the Delhi HC.
The respondents, represented by their counsel, argued that Zomlim India Trade had been summoned five times to appear before the Proper Officer but failed to do so. This claim was disputed by Zomlim India Trade’s counsel, asserting that no summons were received. Furthermore, they expressed the petitioner’s willingness to cooperate with the authorities to facilitate the decision-making process.
The Delhi HC, after considering the arguments presented by both parties, issued a directive to the Competent Authority of the respondents. The Competent Authority was instructed to decide promptly on the request for release or provisional release of the consignment, preferably within ten days from the date of the directive. Additionally, the petitioner and their counsel were mandated to appear before the Competent Authority on a specified date.
The HC emphasized that the Competent Authority should base its decision solely on the merits of the case, independent of the HC’s order. It also preserved the rights of all parties involved to seek further legal remedies if dissatisfied with the Competent Authority’s decision.
By directing the Competent Authority to promptly decide on the petitioner’s request for release or provisional release, the HC has upheld the principles of justice and fairness.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondents to release/provisionally release the goods of the petitioner for the purposes of export.
2. Learned counsel for the petitioner submits that seizure memo dated 01.2024 has been issued seizing the goods under Section 110 of the Customs Act, 1962 on the alleged reasonable belief that the consignment is mis-declared as to item description, country of origin and product value.
3. Learned counsel submits that several requests have been made to the Custom Authorities for release/provisional release of the goods. He relies on letters dated 08.02.2024 and 19.02.2024. He submits that despite the same, the Custom Authorities are neither releasing the goods nor provisionally releasing the same.
4. Issue notice. Notice is accepted by learned counsel for respondents.
5. Learned counsel for respondents under instructions submits that petitioner was summoned five times to appear before the Proper Officer, however, petitioner failed to appear.
6. This is disputed by learned counsel for petitioner, who submits that no summons have been received till date. He submits that petitioner along with his lawyer are willing to visit the office of the concerned officer for the purposes of decision being taken for the release /provisional release of the consignment.
7. In view of the above, the petition is disposed of directing the Competent Authority of the respondents to decide the request of the petitioner seeking release/provisional release of the consignment expeditiously, preferably within a period of ten days from today.
8. Petitioner along with his counsel shall appear before the Competent Authority of Directorate General of Revenue Intelligence on 06.03.2024 at 03:00 PM.
9. The Competent Authority shall dispose of the requests of the petitioner for release/provisional release, without being influenced by anything stated on merits in this order.
10. All rights and contentions of the parties are reserved. It would be open to the petitioner to avail such remedies as may be permissible in law, if aggrieved by any order passed by the Competent Authority.
11. A copy of the order be given dasti under the signatures of the Court Master.
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