UNIK TRADERS NO 140 OLD THARAGUPET BANGALORE Vs. COMMISSIONER OF CUSTOMS CUSTOM HOUSE NEW HARBOUR ESTATE TUTICORIN

JUDGEMENT

(1.) PRAYING for a direction to the respondent to assess and release Mono Sodium Glutamate totaling 506 Mts covered under Bills of Entry No.3618504 dated 26.05.2011; 4324694 dated 10.08.2011 and 4376254 dated 17.08.2011, after waiving detention and demurrage charges by issuance of a Detention Certificate in terms of Customs (Handling of Cargo in Customs Areas) Regulations, 2009, the petitioner has filed this writ petition.

(2.) FACTS leading to the filing of this Writ Petition are as under:

(3.) MR.S.Sathish Sundar, learned counsel for the petitioner would contend that there is a statutory obligation on the part of the respondent and the assessment group attached to the respondent to cause examination and testing of goods without any undue delay once the importer like the petitioner has entered any imported goods under Section 46 of the Customs Act, 1962, which is mandated under Section 17(1) of the Customs Act. It is his further contention that the subject goods have since been seized by the Office of the Directorate of Revenue Intelligence, in terms of Section 110 of the Customs Act, 1962. Though such seizure is clearly without authority of law, no reasonable belief has been entertained or made out on the face of records to show that the imported goods are indeed liable for confiscation under the Customs Act. Therefore, continued detention of the goods by the respondents cannot be sustained. 5a.In support of his case, learned counsel for the petitioner has relied on an unreported judgment of this Court, dated 12.01.2012 made in W.P.No.30323 of 2011, wherein, it is held as under: