LAWS(CAL)-2008-12-92

NARENDRA LOHIA Vs. ASSISTANT COMMISSIONER OF CUSTOMS (PREV )

Decided On December 11, 2008
Narendra Lohia Appellant
V/S
Assistant Commissioner Of Customs (Prev ) Respondents

JUDGEMENT

(1.) In the writ petition, the petitioners have challenged the order dated 27th March, 2008 passed by the Commissioner of Customs (Preventive), West Bengal, passed pursuant to the directions contained in the order dated 19th March, 2008 in W.P. 4700 (W) of 2008 [ Narendra Lohia & Others V/s. Assistant Commissioner of Customs (P), West Bengal & Others] on the ground that though Section 110A of Customs Act, 1962 specifically provides for provisional release of goods pending adjudication upon furnishing bonds and such security and condition as required by the Customs Authority and although the petitioners were willing to furnish such bond and security, the prayers for provisional release of goods were rejected by the Commissioner of Customs (Preventive), West Bengal, the respondent no. 3 on flimsy grounds since the goods in question - betel nuts are neither restricted nor prohibited and/or notified items. The goods are perishable in nature. Submission has been made that the prayer for release of goods was rejected since the case was at premature stage and investigation was in progress. It is submitted that Section 110A of the said Act has been recently introduced to obviate any difficulty which may arise at the time of release of goods which are perishable in nature. This has been ignored by the Customs Authority while passing the order under challenge. Prayer has been made that since the Superintendent of Customs (Adjudication) CC (P), West Bengal by order dated 26th October, 2007 as evident from page 124 of the writ petition, in a similar matter had directed release of goods upon furnishing proper security, appropriate order may be passed.

(2.) I find from the records that the matter was taken up on 5th December, 2008 when it was adjourned to enable the learned advocate appearing on behalf of the Customs Authority to obtain instruction failing which, as has been recorded, appropriate order would be passed since show cause notice has been issued on 25th August, 2008 under Section 124 of the Customs Act, 1962 .

(3.) Learned advocate appearing on behalf of the Customs Authority submits that despite his best efforts no instruction has been received.