Full Text
HIGH COURT OF DELHI
M/S SYM COMPANY PR. COMMISSIONER, CUSTOMS Advocates who appeared in this case:
For the Petitioner:
For the Respondent
JUDGMENT
1. Petitioner seeks a direction to the respondents to unconditionally release the seized goods imported under Bills of Entries No. 2143897 dated 05.10.2022 and 2994766 dated 21.10.2022 under seizure memorandum bearing DIN
2. Learned counse the Customs Act, 1962 to contend that no notice in respect of seizure of goods under Section 110 (1) of the said Act was given within six months of the seizure of goods and as such the goods are liable to b returned to the petitioner as the goods were seized from the petitioner.
IN THE HIGH COURT OF DELHI AT
NEW DELHI Date of decision: 03.01.2024 M/S SYM COMPANY.....
VERSUS
PR. COMMISSIONER, CUSTOMS (IMPORT) AND ORS..... Respondent Advocates who appeared in this case: Mr. Pradeep Jain, Mr. Sambhav Jain & Mr. Shubhankar Jha, Advocates. For the Respondents: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar, Advocates HON’BLE MR.
JUSTICE SANJEEV SACHDEVA HON'BLE MR.
JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL) Petitioner seeks a direction to the respondents to memorandum bearing DIN-20221274NE0000007961 Learned counsel for the petitioner relies on Section 110 (2) of months of the seizure of goods and as such the goods are liable to b IN THE HIGH COURT OF DELHI AT
NEW DELHI 03.01.2024...... Petitioner (IMPORT) AND ORS..... Respondents Mr. Pradeep Jain, Mr. Sambhav Jain & Mr. Shubhankar Mr. Anurag Ojha, Senior Standing Counsel with Mr.
SANJEEV SACHDEVA Petitioner seeks a direction to the respondents to 20221274NE0000007961. l for the petitioner relies on Section 110 (2) of months of the seizure of goods and as such the goods are liable to be
3. Section 110(2) of the said Act reads as under: “(2) Where any goods are seized under sub section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the aforesaid period of six months may, on sufficient cause be be extended by the Commissioner of Customs for a period not exceeding six months.
4. Learned counsel for the respondents submits that the respondents are willing to re Entries, however, without prejudice to their rights to adjudicate the proceedings on the show cause notice issued to the petitioner.
5. Learned counsel for the respondents assures that goods shall be released within a period of one week from today.
6. The statement is taken on record.
7. In view thereof, the petition is disposed of directing the respondents to release the goods seized under the Bills of Entries NO. 2143897 dated 05.10.2022 and 2994766 dated 21.10.2022 under seizure memorandum bearing DIN period of one week from today January 03, 2024 Section 110(2) of the said Act reads as under:- “(2) Where any goods are seized under sub possession they were seized: months may, on sufficient cause being shown, for a period not exceeding six months.” Learned counsel for the respondents submits that the respondents are willing to release the goods under the subject Bills of Learned counsel for the respondents assures that goods shall be n a period of one week from today. The statement is taken on record. In view thereof, the petition is disposed of directing the memorandum bearing DIN-20221274NE0000007961 od of one week from today.
SANJEEV SACHDEVA, J January 03, 2024/vp RAVINDER DUDEJA “(2) Where any goods are seized under subing shown, Learned counsel for the respondents submits that the lease the goods under the subject Bills of Learned counsel for the respondents assures that goods shall be In view thereof, the petition is disposed of directing the 20221274NE0000007961, within a SANJEEV SACHDEVA, J RAVINDER DUDEJA, J