2023 (6) TMI 1262 - HC - Customs

Seeking release of seized export goods - Potassium Gold Cyanide (PGC) - related precious metals like Gold Bars Strips and Dust - case of Revenue is that as the issues are pending consideration of the department the reliefs as prayed for in the petition are not to be considered at this stage as the petition according to him itself is premature. HELD THAT - In the facts and circumstances of the present case it is opined that the concerned Authorities need to adjudicate the show cause notices dated 1st July 2022 and dated 5th July 2022 as expeditiously as possible and in accordance with law. The proceedings arising from the provisional release are already pending before the Tribunal and as the present proceedings are pending the said appeal was not being heard - the Tribunal is requested to take up the appeal and decide the same as expeditiously as possible and within a period of three months from today. Petition disposed off.

Summary

Issues involved:
The issues involved in the judgment include a petition seeking a Writ of Certiorari to quash an order for seizure of export consignments and related goods, as well as relief sought for release of seized goods, removal of examination alerts, suspension of refunds, and registration of duty credit scrips.

Details of the Judgment:

1. The petitioner filed a petition seeking various reliefs, including quashing an order for the seizure of export consignments and related goods. The petition was filed on 14th December 2021, and subsequent show cause notices were issued pending adjudication.

2. The petitioner's counsel highlighted an order passed by a Coordinate Bench of the Court regarding the release of seized goods. An application for provisional release was made by the petitioner, which is now challenged and pending appeal before the Tribunal.

3. The main contention before the Court was regarding certain claims of the petitioner falling outside the show cause notices. The petitioner sought a decision on these claims independent of the pending adjudication.

4. The Court acknowledged that the show cause notices are yet to be adjudicated and emphasized the need for expeditious resolution by the concerned Authorities in accordance with the law.

5. Specifically addressing the relief sought for refund of duty (IGST) and registration of duty credit scrips, the Court directed the concerned Authorities to decide on these claims within three months from the date of the judgment.

6. The Court also requested the Tribunal to expedite the appeal related to provisional release, ensuring a decision within three months from the judgment date.

7. All contentions of the parties regarding the pending proceedings before the department were kept open, and the petition was disposed of with no costs, instructing the parties to act on an authenticated copy of the order.