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2013 (5) TMI 324 - PUNJAB & HARYANA HIGH COURTWithholding of duty drawback disbursal – Admissibility of power of department u/s 110(3) related to seizure - Petition is related to (i) not releasing the payment to the petitioner and (ii) to transfer the amount to the revenue. As per revenue they have a power of seizure of documents and things in terms of the provisions of Section 110(3) of the Act, therefore, the action of the revenue in directing the Bank to transfer the amount to the revenue is in exercise of the jurisdiction conferred under the aforesaid provisions. It is pointed out that in respect of seizure of goods, the revenue has to issue SCN in time bound manner but in respect of seizure of documents or things there is no time limit for the issuance of the SCN. Held that:- Following the of Rohit Kumar vs. Union of India, [2001 (12) TMI 79 - HIGH COURT AT CALCUTTA] & Commissioner of Customs, New Delhi vs. Euroasia Global, [2009 (3) TMI 199 - SUPREME COURT OF INDIA] first part of the communication for withholding the amount of drawback released in favour of the petitioner is legal and within the jurisdiction of the revenue. However second part of the order of remitting the amount to the revenue is not contemplated under Section 110(3) of the Act. Therefore, we do not find that the petitioner is entitled to release of the amount of duty drawback. The said amount shall remain attached till the final decision of the adjudication proceedings.
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