HI Rexine Vs Deputy Director (Madras High Court)
Madras High Court has instructed the Deputy Director of Customs to consider a fresh representation from HI Rexine for the provisional release of imported goods. The ruling, issued on June 21, 2025, emphasizes that the decision should be made on merits and in accordance with law, giving due consideration to a significant Supreme Court judgment.
HI Rexine had filed a writ petition seeking a directive for the provisional release of goods imported under Bill of Entry No. 7882362, dated January 20, 2025. The request was made under Section 110A of the Customs Act, 1962, and in light of the Supreme Court’s decision in Commissioner of Customs, Delhi, Vs. Navshakti Industries Pvt Ltd. [2011 (269) ELT A146(SC)].
During the hearing, while the initial petition sought a direct order for release, the petitioner’s counsel clarified that HI Rexine would be satisfied if the Customs authorities considered their representation for provisional release, specifically referencing the Navshakti judgment. Mr. Santhanaraman, the Senior Standing Counsel for the respondents, indicated that the petitioner’s existing representation was for final assessment, not provisional release under Section 110A.
In response, the petitioner’s counsel agreed to submit a new representation within a court-stipulated timeframe. This new submission would specifically request provisional release, again citing the Navshakti precedent, which, in a similar case, involved a direction to customs authorities to provisionally release goods upon payment of 30% differential duty. The petitioner suggested a similar yardstick be applied.
