Customs Must Decide Importer’s Plea for Provisional Release Despite Ongoing SIIB Probe: Madras HC Directs Time-Bound Consideration [Read Order]
The High Court directed Customs authorities to decide the importer’s plea for provisional release within four weeks even though SIIB investigation was pending.
![Customs Must Decide Importer’s Plea for Provisional Release Despite Ongoing SIIB Probe: Madras HC Directs Time-Bound Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/02/28/2127454-madras-high-court-importers-plea-siib-time-bound-consideration-provisional-release-siib-investigation-taxscan.webp "Customs Must Decide Importer’s Plea for Provisional Release Despite Ongoing SIIB Probe: Madras HC Directs Time-Bound Consideration [Read Order]")
In a recent ruling, the Madras High Court held that Customs authorities must consider an importer’s request for provisional release of goods within a reasonable time, even if Special Intelligence and Investigation Branch (SIIB) investigation is going on and directed the department to decide the representation within four weeks. ASC Impex filed a writ petition seeking direction...
In a recent ruling, the Madras High Court held that Customs authorities must consider an importer’s request for provisional release of goods within a reasonable time, even if Special Intelligence and Investigation Branch (SIIB) investigation is going on and directed the department to decide the representation within four weeks.
ASC Impex filed a writ petition seeking direction to release its imported goods covered under Bill of Entry. The goods were Polyester Woven Fabric with PVC coated (TS-013).
The petitioner stated that the goods are freely importable and were imported under the ASEAN-India Free Trade Agreement. It was submitted that a Preferential Tariff Certificate of Origin issued by Malaysia dated 07.06.2025 entitled them to claim customs benefit.
The petitioner gave a representation on 25.09.2025 seeking provisional release of the goods under Section 18 read with Section 110A of the Customs Act and also asked for detention certificate. The representation was acknowledged, but no order was passed.
The petitioner approached the High Court saying that their request for provisional release was not considered.
The respondents’ counsel argued that SIIB investigation is still under progress regarding the goods, and only after investigation is completed, decision about provisional release can be taken.
Justice Abdul Quddhose observed that the petitioner’s representation was received and acknowledged but not considered. The court observed that no prejudice will be caused to the department if the representation is decided on merits within a fixed time.
The court explained that it is not giving any opinion on the merits of the petitioner’s claim. Finally, the High Court directed respondents 2 to 4 to pass final orders on the representation within four weeks from the date of receipt of the order. The writ petition was disposed of without costs.
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