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no authority can plead unlimited power of detention for its own incompetence as a justification beyo

Raj Kumar Makkad ,
  28 June 2010       Share Bookmark

Court :
Punjab & Haryana High Court
Brief :
Detention of goods - Validity - Petitioner sought clearance of impugned imported goods for home consumption on payment of import duty, which was physically verified by Departmental Officers and samples were taken for the purpose of making assessment of duty - Thereafter, the goods were detained for about three months - Appellant was suffering heavy demurrage on account of detention of consignment - Whether Detention of goods was effecting the lawful importer and fair procedure?
Citation :
Om Udyog v. Union of India (UOI) and Ors. (Decided on 14.05.2010) MANU/PH/0555/201

Held, detention of goods seriously affects the rights of a lawful importer and fair procedure being constitutional mandate, no authority can plead unlimited power of detention for its own incompetence as a justification beyond reasonable period. Exercise of power of detention requires recording of reasons. In the instant case impugned goods were not prohibited goods. Further, it was not a case where duty assessed under Section 17 or 18 of the Customs Act, 1962 has not been paid. Therefore, detention of goods for months cannot be justified. Hence Petitions allowed.

   

 
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Published in Taxation
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