2024-VIL-1003-DEL-CU
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CUSTOMS High Court Cases

Customs - Detention of goods, preferential tariff treatment, Verification of Certificate of Origin (COO) - Petitioners imported platinum alloy sheets classifiable under Customs Tariff Heading 7110 1900, under several Bill of Entries, claiming preferential rate of duty under the India-UAE Comprehensive Economic Partnership Agreement (CEPA) - Authorities detained the goods and directed the petitioners to submit a PD Bond equivalent to 100% of the assessable value along with a Bank Guarantee of differential duty, pending verification of the COO certificate - Whether the detention of the imported goods and the conditions imposed by the respondents are valid – HELD - The impugned orders failed to record any reasons for the formation of an opinion by the proper officer that the COO criteria had not been met or that the COO certificate was doubtful - the power to initiate verification is not unbridled and must be preceded by the proper officer's reasoned opinion, which should be reflected in the order. The respondents did not even attempt to verify the COO certificate online, which was a feasible option - Further, the imposition of the condition to furnish a Bank Guarantee is also held to be unjustified, as the respondents failed to establish the grounds under Section 18 of the Customs Act, 1962 and the Guidelines issued by the CBIC, which would warrant such a requirement - The impugned orders woefully fail to record any reason which may be reflective of consideration having been accorded to the various factors which would be relevant to an exercise of verification being initiated, for a COO certificate being doubted or the action being necessitated under any provision of the Customs Act, CEPA Rules or CAROTAR - the impugned orders are quashed and respondents are directed to reconsider the release of the imported articles without imposing onerous conditions – the writ petition is allowed
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