TUSHAR KANTI DAS Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition was taken up yesterday, but there was no appearance on behalf of the respondents. Although the learned Advocate appearing for the petitioner insisted for taking up the matter, but to give another chance, this Court directed this matter to be listed today. When the matter is again taken up today, there is no representation on behalf of the respondents. The petitioner again insisted for taking up the matter as the Department, despite repeated applications having taken out for provisional release of the goods, have been keeping silence and no decision as yet has been arrived or communicated to the petitioner.

(2.) The attention of the Court is drawn to the several applications filed by the petitioner before the Commissioner of Customs (Port), last of which is annexed at page 324 to the writ petition which was filed on 3rd January, 2014 which, according to the petitioner, has not been attended by the said authority and kept in suspended animation.

(3.) It appears from the said letter dated 3rd January, 2014 that the petitioner is seeking for a provisional release of the seized goods under the provision of Section 110A of the Customs Act, 1962 read with Regulation 2 of the Customs (Provisionally Duty Assessment) Regulations, 2011. According to the petitioner, the goods seized by the said authorities are perishable in nature and will lose their marketable value if not released provisionally under the aforesaid provision.