TMI Blog2011 (3) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... SENTED BY : Shri Jagmohan Bansal, Advocate, for the Petitioner. Shri Kamal Sehgal, Sr. Standing Counsel, for the Respondent. [Order per : Adarsh Kumar Goel, J.]. This petition seeks quashing of seizure of goods of the petitioner and a consequential direction to permit clearance of goods kept at the Container Freight Station, Ludhiana. 2. Case of the petitioner is that it imported scrap under the Open General Licence Scheme in February, 2011 and filed Bills of Entry declaring the goods to be Heavy Melting Scrap. Duty was accordingly paid but the goods were seized and seizure memos, were prepared on the allegation that higher rate of duty may be payable. According to the petitioner, the seizure was without any justification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and parts of heavy machinery. Search was conducted at the premises of the petitioner and the goods were seized, on account of the belief that there was misdeclaration. 4. We have heard learned counsel for the parties. 5. Learned counsel for the petitioner submits that the goods are scrap and even if the respondents are of the view that they are used machinery, the same does not deviate from the fact that the goods are scrap. At best, it is a case of mutilation to which the petitioner had no objection. The seizure is illegal and even if there is power to effect the seizure, exercise of such power should be for valid reasons and not arbitrary. Fairness in action is constitutional obligation of an Administrator. There was no bar to order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erely on an allegation of misdeclaration. Concern for safeguarding loss to revenue is not compromised if an order of provisional release is passed. Contention on behalf of the respondents that the order of provisional release cannot be passed unless an application is made is untenable. No bar is shown in law to order of provisional release being passed. In fact such an order is expected to be passed if otherwise justified so that unnecessary loss to the assessee is avoided without compromising the requirement of safeguarding the revenue. 9. Accordingly, we allow this petition and direct the respondents to pass an order of provisional release forthwith subject to such conditions as may be permitted under the law. If the petitioner deposits ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
