Case Law Details
Jineshwar Enterprise Vs Commissioner of Customs (Madras High Court)
Jineshwar Enterprise has filed a Writ Petition in the Madras High Court, seeking a Writ of Mandamus to direct Customs authorities to consider its representation dated 08.09.2023. The petitioner imported goods from China, and the authorities seized the consignment on 30.06.2023. Despite the petitioner’s request for release, the representation remains unaddressed, leading to the filing of the Writ Petition.
Detailed Analysis: The petitioner imported goods from China, and the Customs authorities seized the consignment on 30.06.2023. Subsequently, the petitioner submitted a representation dated 08.09.2023, seeking the release of the seized goods. The delay in addressing the representation prompted Jineshwar Enterprise to file a Writ Petition.
In response to the Writ Petition, the learned standing counsel representing the Customs authorities suggested that the petitioner should appear before the concerned authorities, providing all necessary documents to substantiate their case and address queries raised by the department.
The petitioner’s counsel argued that the petitioner had already appeared before the authorities and furnished all relevant details. Acknowledging this submission, the respondents also confirmed that an ongoing investigation is in progress.
Considering the submissions, the Madras High Court opined that the issue revolves around the disposal of the representation dated 08.09.2023 concerning the release of the seized goods. Given that the petitioner has already cooperated in the investigation, the Court directed the Customs authorities to expedite the disposal of the representation on its merits and in accordance with the law. The court instructed the respondents to complete this process within thirty days from the date of receiving a copy of the order.
Conclusion: The Madras High Court’s directive to Customs authorities ensures a timely review of Jineshwar Enterprise’s representation regarding the seized imported goods. The Court’s emphasis on a prompt resolution aligns with the principles of justice and procedural fairness.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition has been filed seeking a Writ of Mandamus directing the respondents to consider the representation of the petitioner dated 08.09.2023.
2. It is the case of the petitioner that it has imported the subject goods from China vide Bill of Entry No.6548176 dated 23.06.2023. While so, the respondents seized the goods/live consignment on 30.06.2023 and therefore, the petitioner has made a request for release of goods vide representation dated 08.09.2023. However, till date the respondents have not taken any steps to dispose of the said representation and release the goods in accordance with law. Therefore, the petitioner was constrained to file the present Writ Petition.
3. On the other hand, learned standing counsel appearing on behalf of the respondents would submit that it is suffice if the petitioner appear before the concerned authorities and provide all documents to substantiate their case and clear the queries raised by the respondent/department. Learned counsel has also raised the same grounds in the counter affidavit also.
4. In reply to the submissions made by learned standing counsel for the respondent, learned counsel for the petitioner would submit that the petitioner had already appeared before the concerned authorities and had provided all the details. The said submission is also accepted by the respondents.
5. Learned standing counsel for the respondents would further submit that the respondents are in the process of investigation and once the investigation is completed, appropriate orders will be passed.
6. Upon hearing the submissions made by learned counsel for the petitioner and learned standing counsel appearing on behalf of the respondents and on perusal of the records placed before this Court, this Court is of the considered view that since the issue pertains to disposal of the representation dated 08.09.2023 for release of the subject goods/live consignment imported from China vide Bill of Entry No.6548176 dated 23.06.2023 and as the petitioner had already appeared before the concerned authorities and had provided all the details and even according to the respondents, the respondents are in the process of investigation, it would be appropriate to direct the respondents to dispose of the representation dated 08.09.2023 made by the petitioner, on merits and in accordance with law, within a period of thirty days from the date of receipt of a copy of this order.
7. The Writ Petition is disposed of with the above directions. No costs.
