The Delhi High Court directed to decide the request of provisional release in the matter regarding allegation of reasonable belief that consignment is mis-declared.
The counsel for the petitioner submitted that seizure memo dated 05.01.2024 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.
The counsel further submitted that several requests have been made to the Custom Authorities for release/provisional release of the goods and relied on letters dated 08.02.2024 and 19.02.2024. it was contended that despite the same, the Custom Authorities are neither releasing the goods nor provisionally releasing the same.
The counsel for respondents under instructions submitted that petitioner was summoned five times to appear before the Proper Officer, however, petitioner failed to appear. This was disputed by the counsel for petitioner, who submits that no summons have been received till date and 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.
A Division Bench of Justices Sanjeev Sachdeva and Ravinder Dudeja observed that “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.”
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