PRITPAL SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) The present writ petition has been filed under Article 226 of the Constitution of India assailing the oder dated 23.6.2017 (Annexure P-9 to the writ petition) passed by the Assistant Commissioner (ICD).

(2.) Vide the impugned order, the Assistant Commissioner has made a communication to the petitioner in respect of a decision taken by the Assistant Commissioner (Customs) rejecting the application moved by the petitioner for provisional release of 284 nos. of split air conditioners fitted with R-22 gas kit.

(3.) Facts of the case in nutshell are that the petitioner, who is in the business of sale and purchase of electronic goods, has placed an order of purchase of around 284 nos. of air conditioners and the orders were placed upon two of the consignees i.e. M/s Majestic Impex and M/s Vardhman Enterprises. The orders were placed on 12.4.2017. On 14.4.2017, the custom authorities [under Section 110 of the Customs Act, 1962 (hereinafter referred to as 'the Act of 1962')] seized the two consignments which were received for the petitioner. The seizure was made at Nagpur. So far as the consignment which were brought by M/s Majestic Impex are concerned, since the air conditioners were not fitted with R-22 gas kit they were ordered to be provisionally released, vide order dated 1.6.2017. However, so far as the consignment booked at the behest of the consignee M/s Vardhman Enterprises is concerned, since the air conditioners were fitted with R-22 gas kit thus they were not released on account of the fact that R-22 gas is a restricted item under Schedule-I of the Ozone Depleting Substances (Regulation and Control) Rules, 2000 (hereinafter referred to as 'the Rules of 2000').