The Madras High Court was directed to grant the opportunity of hearing regarding the provisional release of seized goods.
The writ petition has been filed under Article 226 of the Constitution of India by the petitioner, Ocean Sky Impex Pvt. Ltd, praying to issue a writ of Mandamus, to release the goods imported which were subsequently seized by the respondents under the seizure memo provisionally for re-export only, subject to the reasonable conditions, if necessary, for safeguarding the revenue.
Section 110A of the Customs Act reads as the Provisional release of goods, documents and things seized pending adjudication. 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.
Seized imported goods shall be released provisionally by the competent authority upon request of the owner of the seized goods, subject to executing a Bond for the full value/ estimated value of the seized goods.
The petitioner has already made an application for provisional release of the goods.
A Single Bench of the Madras High Court of Justice PB Balaji observed that “It would be just and equitable to direct the first respondent to pass orders on the petitioner’s application dated 19.04.2023, within a period of ten (10) days from today, after affording an opportunity of personal hearing to the petitioner, by putting the petitioner on advance notice so that the final orders are passed on his application within 10 days, without any further delay.”
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