TMI Blog2013 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... seized and now the Joint Commissioner has directed provisional release of goods subject to above conditions. At this stage to relegate the petitioner to the remedy of appeal again under the statute would be too harsh as he had imported the film for the purpose of trading. The matter is yet to be adjudicated upon by the authorities in pursuance to show cause notice dated 4-7-2012 and, therefore, alternative remedy would not be efficacious remedy in the facts and circumstances of the instant case particularly when the legal position already stands settled that the respondents are not empowered to put such onerous conditions for provisional release of seized goods. Respondents directed to release the goods - No bank guarantee and no und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o would pass an appropriate order. The request of the petitioner for the provisional release of goods was rejected vide order dated 2-1-2012. This Court while disposing of the aforesaid Civil Writ Petition gave liberty to the petitioner to file an appeal against the said order. The seizure was extended by order dated 29-2-2012 by the respondent for a further period of six months. The appeal filed by the petitioner before the Customs, Excise and Service Tax Appellate Tribunal was allowed on 18-4-2012 [2012 (282) E.L.T. 415 (Tri. - Del.)] on the ground that the order was violative of principle of natural justice. Thereafter, the respondents issued show cause notice dated 4-7-2012 for determining the quality of the film imported and the duty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty which was mentioned in the show cause notice dated 4-7-2012. 4. The said prayer was opposed by filing the written statement. A preliminary objection has been taken that the petitioner has an alternative remedy of appeal under Section 128 of the Customs Act, 1962. Justifying conditions imposed for the provisional release of the goods, it has been pleaded that the petitioner would dispose of the goods during the pendency of the adjudicating proceedings and, therefore, in such circumstances conditions imposed were appropriate. It has also been submitted that goods were liable to be confiscated yet they had been ordered to be provisionally released. On the aforesaid premises, the imposition of impugned conditions were sought to be justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in Era International v. Union of India - 2011 (274) E.L.T. 6 (P H), similar conditions imposed regarding furnishing of bank guarantee and declaration as a condition for release of goods was set aside by this Court with the under-noted observations : 7. Similar matter has been earlier dealt with by this Court on 9-5-2011 in CWP No. 6732 of 2011 Amit Enterprises v. Union of India - 2011 (269) E.L.T. 314 and it was held that prima facie there was violation of judgment of the Hon ble Supreme Court in Commissioner of Customs v. Sayed Ali - 2011 (265) E.L.T. 17, laying down that seizure can be effected only by an officer specifically authorized to act as such. In the present case, no such authority has been produced by the officer effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2012, this Court followed the earlier judgments, wherein similar conditions imposed had been challenged and set aside and the plea of non maintainability of the writ petition on the ground of alternative remedy was also rejected. 9. Adverting to the present facts, the goods were seized on 1-9-2011 and the request for provisional release was rejected on 2-1-2012. The period of seizure was extended on 29-2-2012 for a further period of six months. A period of one year has expired since the goods were seized and now the Joint Commissioner has directed provisional release of goods subject to above conditions. At this stage to relegate the petitioner to the remedy of appeal again under the statute would be too harsh as he had imported the film ..... X X X X Extracts X X X X X X X X Extracts X X X X
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