SIVA TRADING Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) By consent of both the parties, these writ petitions have been taken up for final disposal at the admission stage itself.

(2.) These writ petitions have been filed seeking for a limited relief.

(3.) The petitioner's goods, which were imported, have been seized by the customs authorities on 4/8/2022 on the ground that there is a mismatch in the disclosure made by the supplier as well as by the importer, the petitioner herein. The matter is under investigation. In the meanwhile, the petitioner has given a representation on 23/11/2022 as per the provisions of Sec. 110A of the Customs Act 1963 seeking for provisional release of the seized goods. Since the representation has not been considered by the respondents till date, they have filed these writ petitions. The petitioner seeks for early disposal of the representation made by the respondents in these writ petitions.