Case Law Details
Dinesh Bhabootmal Salecha Vs Commissioner of Customs (Import) (CESTAT Mumbai)
Held that a person from whom goods are seized has the right to seek provisional release immediately even as adjudication proceedings takes its own course.
Facts- It is alleged that the consignment pertaining to bill of entry no. 6414624/26.11.2021 declared as ‘memory cards’ of different specifications also comprised of 1826 nos. ‘iPhone 13 Pro’ of different specifications and that pertaining to bill of entry no. 6414261/26.11.2021 declared as ‘memory cards’ of different specifications also comprised of 1705 nos. ‘iPhone 13 Pro’ of different specifications. The failure to disclose these phones was the bone of contention in the investigation as well as in the show cause notice issued thereafter and, according to the notice, the total value of both undeclared and declared goods in the two consignments is ₹14,81,96,804.73 and ₹ 12,86,96,766.83 respectively. The duty liability, arising from ‘integrated tax’ at 18% on the declared goods and of customs duty at 20%, besides cess at 10% thereof, with integrated tax at 18% on the undeclared phones amounts to ₹5,88,19,004.85 and ₹ 5,31,71,052.
The appellant objected the refusal of the adjudicating authority to permit provisional release of said goods.
Conclusion- Held that two issues i.e. denial of provisional release and outcome of adjudication of show cause notice be kept separate and distinct to be dealt with in accordance with the provisions of law relating to both.
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