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2023 (1) TMI 1235
Seeking grant of bail - case made out for bail is applicant's wife regularly takes treatment of a doctor and in coming time she would be hospitalized for the delivery of a child and since there is nobody to look-after the applicant's wife, therefore, three months' temporary bail be granted to the applicant - HELD THAT:- Keeping the facts in totality, the applicant is a low paid employee being a driver. The other main accused are already in jail and his wife has delivered the child. Considering the facts and circumstances of the case, the application is allowed and applicant-Dhiraj Rai is directed to be released temporarily on bail for the period of one month from the date of his release upon his furnishing personal bond in the sum of Rs.20,000/- with one solvent surety in the like amount to the satisfaction of the learned trial Court. Application allowed.
2023 (1) TMI 1195
Liability of nominee directors for offence / non compliance committed prior to their appointment - EPCG Scheme - non-fulfilment of export obligation - nominee director and their contiguous liabilities - Section 140 of the Customs Act, 1962 - HELD THAT:- In the present case all directors have been appointed as nominees from among the consortium of banks to oversee the adherence of the company to its financial obligations. Their role and responsibility is thus specific and this is the context against which the liability cast in terms of Section 140 of the Companies Act, has to be tested - While there may be some justification in implicating a nominee director for statutory violations that are current, the violation in question touches upon alleged non-compliance with the terms EPCG licence issued in 2010, long prior to their appointment. No....... + More
2023 (1) TMI 1150
Violation of principles of natural justice - non-speaking order - HELD THAT:- It appears that communications continued on the part of the petitioner to comply with the directions, after considering all the judgements on all the issues raised by the petitioner, but, to no avail. Let the Assessing Officer/ Adjudicating Authority decide all these aspects and pass a detailed speaking order within a period of two months, without fail - Petition disposed off.
2023 (1) TMI 1109
Recovery of Validity of Audit Consultative Letter issued as per the provisions of Section 28 of the Customs Act, 1962 - pre-notice consultation - import of Horse Feed - exemption from payment of IGST Duty? - HELD THAT:- As no final decision has been taken till date by the respondent as to whether a notice contemplated under Section 28(1) of the Customs Act, 1962 has to be issued to the petitioner or not with regard to the recovery of duties not levied or not paid or short levied or short paid or erroneously refunded, the question of entertaining this writ petition, at this stage, will not arise as the petitioner has approached this Court pre-maturely. However, the respondent will have to necessarily give due consideration on merits and in accordance with law to the contentions raised by the petitioner in this writ petition that the horse feed is exempted from payment of IGST Duty. This writ petition is disposed of on the ground that the writ petition has been filed pre-maturely.
2023 (1) TMI 1108
Withholding of final reward - petitioner's claim as a legal heir - establishment of identity - HELD THAT:- It is not in dispute that the information was received which led to the successful seizure of the smuggled goods. The Informer for this seizure was therefore entitled to final reward. It is not the case of the Respondents that there is some other person entitled to final reward. Most importantly, two interim rewards have been released. They are obviously released after establishing the identity of the Informer. No explanation is being offered on this count. Except for disputing the Informer's identity, the Respondents have not positively stated that the interim reward was released to some other person and not the Petitioner's husband- Chandrakant. The Petitioner has given a reasonable explanation for variances in the sign....... + More
2023 (1) TMI 1064
Non-clearance of consignment of soyabeans imported by the Petitioner from Mozambique - petitioner has sought to contend that the Food Standards Act, 2006 being a later legislation would prevail over the Environment Protection Act, 1986 - HELD THAT:- Considering the larger implications of the issue at hand and that no specific stand of the Genetic Engineering Approval Committee and the Ministry of Environment and Forests and Climate Change (MoEF&CC) in respect of the subject matter is on record, it would be appropriate that the Food Safety and Standards Authority of India, the Genetic Engineering Approval Committee and the MoEF&CC are impleaded in this Petition. Accordingly, we grant leave to the Petitioner to add the Food Safety and Standards Authority of India, the Genetic Engineering Approval Committee, Ministry of Health & ....... + More
2023 (1) TMI 1063
Seeking a composite license for import and trading of restricted items and had paid the requisite fee for the same - actual user condition - permission to import and avail of the remaining guns which could not be imported, by way of an extension of the license by for a period of one year at least - HELD THAT:- Considering the fact that the reliefs sought in both the writ petitions, when they were filed, have almost being satisfied and the outstanding issues relating to extension of license are pending before the DGFT, it is deemed appropriate to direct the DGFT to take a decision on the said application for extension of the licence within a period of two months from today. The DGFT may afford the Petitioner a hearing and pass a reasoned order in accordance with the Act and Rules. Demurrage which the Petitioner incurred during the period o....... + More
2023 (1) TMI 1062
Advance License Scheme - actual user condition - sourcing Lauryl alcohol either through indigenous purchase on payment of appropriate excise duty or it is imported under advance licence without payment of duty or it is imported on payment of customs duty - N/N. 30/97-CUS dated 1 April 1997 as amended by Notifications upto No.63/2004-CUS dated 14 May 2004 - HELD THAT:- The question of breach of paragraph 7.4(ii) of the EXIM Policy which clearly provides that Advance Licences and / or materials imported thereunder shall not be transferable even after completion of the export obligation would not arise. Also, the question of breach of paragraph 7.16 of the EXIM Policy which pertains to actual user condition and provides that the licences granted under this scheme are subject to actual user condition till endorsement of transferable by the Li....... + More
2023 (1) TMI 1061
Amendment in the shipping bill - Export Obligation against the Advance Authorisation - Duty Drawback scheme - Section 149 of the Customs Act, 1962 - HELD THAT:- The judgment under appeal principally proceeded on the extent to which a Circular could prescribe the limits within which a request for amendment of Customs documents can be made. In the case on hand, respondents endeavour to elevate Circular No. 36/2010 to the level prescribed by the regulation. The definition clauses define what constitutes “prescribed” and ‘regulations’. The onus is on the respondents to demonstrate that irrespective of the year in which Circular no. 36/2010 was issued, the Circular still satisfies as one issued as a regulation under the Act by the Competent authority. The reading of Circular No.36/2010 looks more like guidelines for the....... + More
2023 (1) TMI 1060
Change in classification - buttons imported as snap buttons - consideration changed from Sl.Nos.232 to 282 - argument of petitioners is that the change of expression in Sl.No.282 of Notification No.12 of 2012 is not the deciding factor and the deciding factor is whether the entry under which the import has been permitted, and exemption has been extended continues to be in operation even under Notification No.12 of 2012 - HELD THAT:- The answer to the said question will not invite long deliberation. It may be noticed and recorded from the exhibits filed by the petitioner in the writ petition that the petitioner continues to import snap buttons. The product imported by the petitioners under the subject bills of entry is not claimed as stated differently from the goods imported by the petitioner in the first round of litigation. After apprec....... + More
2023 (1) TMI 1001
Auction of goods - unpaid seller which had shipped Aluminium Scrap through shipping line - Seeking to permit the re-export of import container arrived at ICD Sabarmati as due to unavoidable circumstances - HELD THAT:- Considering the issue of right of the unpaid seller, we firstly need to direct the impleadment of the buyer Ghanshyan Metal Udyog, Survey No. 36/1, Kuha Road, Singarva, Ahmedabad 382430, Gujarat, India. Let the amendment be carried out in the cause title. Issue Notice to the respondents making returnable on 20th January, 2023.
2023 (1) TMI 1000
Seeking quashment of proceedings against Managing Director of the Company, one of the vendors of RFID e-seals - Tampered e-seals - it is alleged that the e-seals supplied by the Company were passing customs clearances even when it was not in a locked condition - liability of Managing Director of the Company in the alleged offence - HELD THAT:- The Company was in-charge of manufacture of RFID e-seals and tampering alert was in the control of the Company in which the 2nd petitioner is the Director. It becomes germane to notice the Circulars issued by Government of India in the Department of Revenue of the Central Board of Excise and Customs with regard to the export procedure and sealing of containerized cargo from time to time. The communication was clear that the DRI has critically examined RFID e-seals supplied by M/s Leghorn Group, Ital....... + More
2023 (1) TMI 949
Illegal smuggling of goods - Seeking grant of Injunction restraining the Respondents, their Agents, Servants and Subordinates from acting and/or taking any action of any nature whatsoever, pursuant to or in furtherance of the Impugned order - HELD THAT:- It is pertinent to note that the Division Bench also considered the contention of the Petitioners therein of entertaining the Petition in writ jurisdiction in light of the grievance of non-granting of cross-examination. After considering this grievance, the Division Bench opined that an Appeal was maintainable and passed necessary orders regarding the filing of an appeal and pre-deposit as stated above. To maintain consistency, since this Court has taken a particular view in the case of other noticees with similar grievance, we are inclined to dispose off the Writ Petition with the same r....... + More
2023 (1) TMI 927
Seeking release of smuggled confiscated goods - Whether the Tribunal was justified in recording a finding that the fact that seized fabrics might have lost its importance due to storage for more than four years without there being any evidence on record to support that finding? - HELD THAT:- The Appellant is not entitled to succeed even on the re-framed questions of law. Though the learned Counsel for the Appellant has sought to address us as to the various factual aspects, we have to keep in mind the scope of the appeal. Whether the goods seized under a panchanama were validly imported is a question of fact. It is settled that the scope of reversing an order of the Tribunal on a finding of fact is extremely limited and is restricted to ascertaining whether the finding of fact is demonstrably perverse or that it is not possible to reach s....... + More
2023 (1) TMI 910
Freezing of Bank Account of petitioner - non-release of the export shipment made by the petitioner - representation requesting for de-freezing of his bank account as per the provisions of the section 110A of the Customs Act, 1962 not been considered - HELD THAT:- No prejudice would be caused to the respondents, if the petitioner's representations seeking for release of the subject export consignment as well as for de-freezing the petitioner's bank account is considered on merits and in accordance with law, within a time frame to be fixed by this Court. This Court is not expressing any opinion on the merits of the petitioner's representations as it is contended by the learned Standing Counsel appearing for the respondents that Air Customs Investigating Unit is investigating the subject export consignment of the petitioner as we....... + More
2023 (1) TMI 909
Jurisdiction of Customs Officers for seizure or recovery of material in a search carried out in a DTA - Smuggling - Clandestine movement of gold - search and seizure proceedings - HELD THAT:- Section 21 of SEZ Act deals with the notified offence or offence occasioning in an SEZ. The circumstances stated in the show cause notice are accepted as true and correct; it cannot be said that the subject violations happened in SEZ and were terminated in SEZ. Therefore, only the authorities under the SEZ Act have jurisdiction to act against the importer. In a situation as the present, this Court is of the view that for alleged unauthorized movement of goods/gold, the Development Commissioner etc., would have jurisdiction on the establishment and continuance of a unit in an SEZ and for importing goods/gold into DTA without paying customs duty, the C....... + More
2023 (1) TMI 751
Scope of the Advance Ruling - Whether the matter (case) was pending - Rejection of representations made by DRI for treating the CAAR’s order dated 05.10.2021 as void ab initio - fraud and misrepresentation of facts - Section 28K(1) of the Customs Act - HELD THAT:- The proviso to Sub-Section (2) of 28-I of the Customs Act proscribes the CAAR from allowing any application filed for advance ruling, where question raised in the application is pending in the applicant’s case before “any officer of customs, the Appellate Tribunal or any Court” or if the said question has already been decided by the Appellate Tribunal or any Court. In the present case, DRI had not issued any pre-consultation notice or show cause notice which would indicate that the question regarding classification of any goods was pending before DRI. Thu....... + More
2023 (1) TMI 699
Seeking release of imported consignment - payment of demurrage detention and any other charges - It is contended on behalf of the petitioner that the consignment comprising of “Knotted Woollen Carpets” was imported by the petitioners from the United States of America on 10.08.2021 - HELD THAT:- It is not in dispute that the seizure order now stands passed on 09.02.2022. As pointed out by the parties, the request for provisional release of the consignment was also considered and an order dated 20.09.2022, has already been passed, thereby, provisionally releasing the consignment. Whether the goods are required to be confiscated pursuant to the order of seizure or any other action required to be taken will be decided on adjudication of the Show Cause Notice. Seeking direction against the respondent to either pay or waive the paym....... + More
2023 (1) TMI 698
Seeking grant of customs broker License - increase in the cut off marks after the examination process had commenced - HELD THAT:- Similar issues related to the same examination were raised in three writ petitions wherein the ld. Single Judge of this Court had, by a detailed order in RAJESH KUMAR VERSUS UNION OF INDIA & ORS, PAWAN KUMAR VERSUS UNION OF INDIA & ORS AND MS. PRIYANKA RAI VERSUS DIRECTORATE GENERAL OF PERFORMANCE MANAGEMENT AND ORS. [2022 (3) TMI 516 - DELHI HIGH COURT], held that the cut off marks could not have been changed after the examination notice was issued. In view of the fact that the identical issue has been decided by this Court in favour of the Petitioner it is directed that the Petitioner be issued the customs broker license, subject to verifying that the Petitioner has scored 50% and above in the oral examination. The verification process shall be conducted within two weeks and the license shall be issued within four weeks. Petition allowed.
2023 (1) TMI 697
Suspension of petitioner’s Importer Exporter Code - violation of Section 8 of the Foreign Trade (Development & Regulation) Act, 1992 - seeking grant of reasonable opportunity to make a representation in writing before any such action (suspension of license) is taken - HELD THAT:- Learned counsel for the DGFT states that after the petitioner’s IEC has been suspended, DGFT had issued show cause notice dated 15.11.2022, clearly setting out the grounds on which actions were proposed against the petitioner - A perusal of the said notice indicates that certain grounds for taking action against the petitioner have been set out. In terms of the said show cause notice, the petitioner has been called upon to show cause as to why penal action should not be taken against the petitioner under Section 13 & 14 for violation of Sectio....... + More