RKZB INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The only relief as prayed for in this petition filed under Article 226 of the Constitution of India is for issuance of a writ of mandamus against the Respondents to permit provisional release of the goods in question, namely, ball-bearings, being subject matter of Bill of Entry No.5681804 dtd. 2/10/2021, under the provisions of Sec. 110A of the Customs Act, 1962, pending adjudication of the show cause notice dtd. 22/4/2022.

(2.) The Petitioner is a proprietorship concern of Smt. Rizu Kalra. On 2/10/2021, under the Bill of Entry as noted above, the Petitioner had imported ball-bearings. On the basis of information, an enquiry/investigation was initiated by the Respondents in regard to the import of such goods. Statements of certain persons were recorded and the goods in question were seized. On 22/4/2022, a show cause notice was issued to the Petitioner inter alia alleging that the Petitioner has undervalued the imported goods, subject matter of the abovereferred bill of entry as also in respect of past 13 bills of entry. It was opined that the declared value of the goods was liable to be rejected in terms of Explanation 2(iii)(a) to Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.

(3.) In the above circumstances, the Petitioner addressed letters on 17/12/2021, 13/5/2022, 6/6/2022, and thereafter, five more letters dtd. 14/6/2022, 17/8/2022, 9/2/2023, 22/2/2023 and 21/7/2023 to the concerned officer requesting that the Petitioner be granted provisional release of the goods. Also, the Petitioner filed an interim reply to the show cause notice. We may observe that despite the Petitioner repeatedly knocking the doors of Respondent No.2 (Commissioner of Customs) by such several letters, not a single letter was replied by Respondent No.2. The Petitioner, in her letters, had categorically stated that the Petitioner was willing to secure the revenue in demanding provisional release. However, as none of the request/applications were responded, and that the Respondents having failed to discharge their statutory duty in responding to the Petitioner's applications/representations, for the release of the goods on provisional basis, as a last resort, the Petitioner has filed the present petition on 7/8/2023 praying for the following substantial reliefs: