The Madras High Court ( HC ) directed to submit a fresh application under section 110 of the Customs Act, 1962 when the application for provisional release of goods lacks the prescribed format.
Raw Enterprises the petitioner alleged that their applications seeking for provisional release of goods under Section110A of the Customs Act, 1962 have not been considered. The petitioner’s imported goods which arrived at the Airport, in Chennai in the month of July 2022 were not released to the petitioner.
As per the provision of Section 110 A any goods, documents or things seized under section 110, may, pending the order of the adjudicating officer, be released to the owner on taking a bond from him in the proper form with such security and conditions as the Commissioner of Customs may require.
The respondent stated that the petitioner has not disclosed the true value of the imported goods and the matter is under investigation and stated that the documents submitted by the petitioner are also forged documents.
It was observed that when Section 110A of the Customs Act, 1962 enables any personseeking for provisional release of goods, necessarily, the respondents will have to decide on the petitioner’s application seeking provisional release as per the said section.
A Coram comprising Justice Abdul Quddhoseviewed that no final orders have been passed by the respondents about the requests made by the petitioner seeking for provisional release of the imported goods by its representations, dated 06.02.2023 and 24.01.2023.
The Court directed the petitioner to submit a fresh application in respect of the following Bills of Entry, seeking for release of the respective imported goods to the 1st respondent, within a period of one week from the date of receipt of a copy of this order. Further held that on receipt of the said application, the 1st respondent shall pass final orders on merits and by law, within a period of two weeks thereafter.
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