Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 1996 (4) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1996 (4) TMI 268 - AT - Customs

Issues:
Stay application filed by Revenue regarding release of seized goods and currency. Interpretation of order passed by Commissioner of Customs. Consideration of prosecution proceedings and pending court cases.

Analysis:
The Revenue filed a stay application seeking to halt the implementation of an order passed by the Commissioner of Customs, New Delhi. The application was heard with the Revenue represented by Shri P. Das, SDR, and the respondents by Shri M.M. Mathur, Advocate. The respondents had filed a writ petition in the Delhi High Court for modifying the Commissioner's order, leading to a stay application. The Revenue raised concerns about prosecution proceedings and requested retention of seized goods and currency until the appeal is resolved.

During the hearing, the Advocate for the respondents argued that the Commissioner's order was detailed and reasoned, advocating for the release of the seized goods. He highlighted the absence of a court order designating the goods as case property and mentioned the health condition of one of the respondents. The Revenue contended that releasing the goods would damage their case irreparably.

Upon careful consideration, the Tribunal reviewed the Commissioner's order, which directed the release of cheques, foreign currency, and Indian currency under specific conditions. The Tribunal rejected the Revenue's plea to stay the release of cheques and currency. However, concerning the seized goods, which included miscellaneous items, the Tribunal noted the ongoing appeal and prosecution proceedings. In the interest of justice, the Tribunal decided to delay the release of the goods until a final decision is made, scheduling an early hearing for further review.

Consequently, the Tribunal partially allowed the stay application, ordering an early hearing on the matter. Both parties were instructed to provide relevant court orders and complaints, along with a comprehensive paper book for better understanding of the case. The Tribunal emphasized the importance of proper documentation and directed the Revenue to prepare the case records accordingly.

 

 

 

 

Quick Updates:Latest Updates