BACKBONE OVERSEAS Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This hearing has been done through hybrid mode.

(2.) The present petition has been filed by the Petitioner- Backbone Overseas under Article 226 and 227 of the Constitution of India inter alia seeking issuance of an appropriate writ directing the Respondents to pass an order for unconditional and provisional release of the goods entered for export vide Postal Bill of Export No. 725259 dtd. 13/1/2025.

(3.) The case of the Petitioner is that it had filed a Postal Bill of Export (hereinafter, 'PBE') for the purpose of export of ladies PVC slippers. The total value as per the PBE is Rs.9,29,145.6. The said consignment was put on hold by the Customs Department on 13/1/2025, however, no reasons were given and no seizure memo was even drawn until yesterday i.e. 25/3/2025.