MAX ENTERPRISES Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner is before this Court challenging the order of the Deputy Commissioner of Customs (Grade III), Customs House, dated 27.11.2018.

(2.) The admitted facts are that petitioner is an importer and had imported gift and stationery items covered under Bills of Entry Nos.7978920 and 7978888, both dated 10.09.2018. The goods are freely importable and constitute neither restricted nor prohibited goods. The goods were subject to examination and Examination Report confirms the classification and description of the goods as tallying with that set out in the invoices.

(3.) Notwithstanding the aforesaid position, the goods were detained at the Customs on 10.09.2018. The only basis for the seizure was that parallel sets of invoices were found in respect of the consignments, that clearly indicated under invoicing/under valuation of the goods. The petitioner filed a request on 01.10.2018 seeking release of the goods, to no avail. Thus, the petitioner had approached this Court in W.P.Nos.28692 and 28725 of 2018 seeking release of the two consignments and a learned Single Judge of this Court, by order dated 01.11.2018, had directed the authorities to consider the representation dated 01.10.2018 filed by the petitioner and to pass orders on merits and in accordance with law and to communicate the same to the petitioner.