2026-VIL-322-BOM-CU
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CUSTOMS High Court Cases

Customs - Seizure of goods in case pertaining to classification and valuation of the imported goods – Petitioner undertaken imports of what is described to be fabrics/table cloths and as described in B/E as PVC rolls, PVC table covers, readymade jackets (branded and unbranded). – Petitioner seeking provisional release of the goods – HELD - The goods had completely deteriorated and were of no utility to either the petitioner or the Revenue. Considering the case of a small entrepreneur, the Customs Authorities should have adopted an approach that would make the small business effective while also protecting the interest of the Revenue. A hard-line approach, as in this case, would not benefit the Department or the importer, especially when the importer is a small enterprise. Such an approach may prove to be counter-productive to the trade of small-scale imports and domestic trade - As the goods have completely deteriorated, ld. advocate for the petitioner submitted that the Department is free to deal with the goods i.e. either auction the same or destroy, and appropriate intimation of either of it be given to the Petitioner. In the event any amount is realized in any auction/sale, let the same be appropriated by the Department and if any surplus amount is available, the same be paid to the Petitioner so as to pay off the liability towards warehousing charges - The Writ Petition is disposed of with a direction to the Respondents to issue a demurrage waiver certificate in respect of the subject goods – The petition is disposed of
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