The High Court of Madras has issued a significant order directing the customs authorities to expedite the provisional release of imported goods under Section 110A of the Customs Act, 1962 citing the prompt reply and evidence submitted by the importer against the Show Cause Notice (SCN).
The ruling came in response to two separate writ petitions filed by M/s. Harees Infotech and M/s. A.R. Enterprises, seeking the provisional release of their imported goods in terms of Section 110A of Customs Act, 1962.
The petitions were filed under Article 226 of the Constitution of India, invoking the High Court’s jurisdiction to issue a Writ of Mandamus. The petitioners argued that the Court shall direct the customs authorities, particularly the Commissioner of Customs and the Additional Commissioner of Customs (Imports) to facilitate the provisional release of the imported goods in accordance with Section 110A of the Customs Act, 1962.
The petitioners contended that their imported goods, detained by the authorities, should be provisionally released, subject to the terms and conditions stipulated by the Court.
Additionally, they sought a detention cum demurrage waiver certificate in line with the provisions of the Handling of Cargo in Customs House Area Regulation, 2009.
The petitioners were represented by Mr. B Satish Sundar and the respondents, the Commissioner of Customs and the Additional Commissioner of Customs (Imports) were represented by Mr. S Gurumurthy and the Joint Director of the Directorate of Revenue Intelligence while the Senior Intelligence Officer of the Directorate of Revenue Intelligence were represented by Mr. V Sundareswaran.
The petitioners highlighted that they had received show cause notices on January 31, 2022 and in response to the same, they had submitted their replies and accompanying evidence on January 3, 2023.
The bench issued a directive to the second respondent, the Additional Commissioner of Customs (Imports), to expedite the disposal of the show cause notices dated January 31, 2022 for the provisional release of imported goods under Section 110A of the Customs Act, 1962.
The bench emphasised that these notices and other related correspondence shall be resolved within a period of six weeks from the date of receipt of the order of the court.
Furthermore, the court stressed that the petitioners should also be given an opportunity to be heard in person before any final orders are passed.
In result, the single bench of Justice C. Saravanan disposed of both the writ petitions without cost.
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