ASC Impex Vs Commissioner of Customs (Madras High Court)
The writ petition was filed seeking a direction to the respondents to release goods described in the Bill of Entry, based on the petitioner’s representation dated 25.09.2025. The petitioner contended that the subject goods are freely importable and that, despite this, the goods had not been released. The petitioner had requested provisional release of the goods through the said representation, which had not been considered, leading to the filing of the writ petition.
On behalf of the respondents, it was submitted that an investigation was in progress with regard to the subject goods and that the question of granting provisional release would arise only after completion of the investigation and based on the investigation report.
The Court observed that no prejudice would be caused to the respondents if the petitioner’s representation dated 25.09.2025 was considered on merits and in accordance with law within a fixed timeframe. Without expressing any opinion on the merits of the representation, the Court disposed of the writ petition by directing respondents 2 to 4 to pass final orders on the petitioner’s representation seeking provisional release of the goods within four weeks from the date of receipt of a copy of the order. No costs were awarded.
