Section 110 of the Customs Act, 1962 — Provisional Release of goods –-- The petitioner prayed for directions to the respondent to release the goods, seized illegally, arbitrarily, without jurisdiction and against principles of natural justice; for quashing the summons dated 17.01.2022; for directions to defreeze the bank account of the petitioner. The court observed that pleadings regarding attachment of bank account are wholly inadequate and the attachment of bank account has been carried out by the GST Commissionerate, Noida, who is also not a party to the present proceeding. Further, export of the goods is being investigated on the ground that the goods are of inferior quality and are grossly overvalued in order to obtain higher duty drawbacks, etc., and the Investigation is presently on. The court observed that the petitioner had already made an application on 18.01.2022 for provisional release of the goods. Though initially the goods were detained, it is now stated that the goods were subsequently seized on 09.02.2022 by the Hyderabad Customs Commissionerate. A prima facie case is made out for provisional release of the goods under Section 110A of the Customs Act.

Held that:- The Hon’ble High Court granted liberty to the petitioner either to amend the present writ petition or to file separate writ petition challenging such attachment of bank account. As regards, summons, the question of setting aside the summons dated 17.01.2022 would not arise. Further, directed provisional release of the exportable goods of the petitioner covered by the seven Bills of Export dated 31.12.2021 subject to petitioner complying with the conditions. Listed the matter on 30.03.2022.