9911796707
TMI Blog2013 (6) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... generally purchased by the revisionist from outside the State of U.P. and is imported in U.P. Revisionist allegedly purchased 212 bags of betel nut (Supari) weighing 15,900 kg. from M/s Madhukar Narsimha Hegde of Sagar in Karnataka vide bill no.293 dated 16.12.2010 against Import Declaration Form 38 No.1234785. The goods were said to have been dispatched vide consignment note No.519692 through East India Transport Agency bearing full particulars of the consignment. The goods on the request of the revisionist were withheld at Nagpur. Subsequently, the goods continued onward journey from Nagpur to Kanpur vide Truck No. UP38-9091. On reaching Kanpur the goods were down loaded in the godown of the East India Transport Agency on 9.2.2011. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icularly when no penalty could have been imposed. A preliminary objection has been raised that the validity of the seizure order cannot be adjudicated in revision by the court and it is only the quantum of the security demanded which is open for consideration in this revision. I have heard, Sri Bharat Ji Agarwal, Senior Advocate, assisted by Sri Piyush Agarwal, learned counsel for the revisionist and Sri U.K. Pandey, who has accepted notice on behalf of respondents. Both the parties agree for the final disposal of the revision at the very outset, in view of the fact that the preliminary objection and the question raised are purely legal in nature and the revision involves no factual dispute. Section 51 of the Act lays down that where an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 51 of the Act, the provisions of Section 48(7) have been made applicable. Section 48(7) of the Act authorises the Officer seizing the goods to pass an order of seizure after serving upon the dealer concerned a show cause notice and to impose penalty not exceeding such amount as would be a sufficient to cover the penalty liable to be imposed. The order of seizure is under Section 51(4) of the Act in respect whereof the penalty likely to be imposed is provided in item no. 14 of the table contained in Section 54 of the Act. It provides where goods are imported in the State in contravention of provision of Section 50/51 of the Act with the view to evade payment of tax in addition to the tax penalty of 40% of the value of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and not against the seizure/detention order. Such an appeal is not in respect of the validity of the seizure order. The validity of the seizure order passed under Section 51(4) of the Act is not liable to be looked into while passing the order under Section 48(7) of the Act and therefore by implication, the validity of such seizure cannot be adjudicated even in appeal before the Tribunal. In the instant case, the order of seizure is actually one passed under Section 51(4) of the Act against which no direct appeal to the Tribunal is envisaged under the Act. The submission of Sri Bharat Ji Agarwal, is that as Section 48 of the Act empowers the Commissioner or Officer authorized not below the rank of the Deputy Commissioner to release the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seizure order. As a necessary corollary to the above, this court in revision against the order of the Tribunal also does not have any jurisdiction to examine and adjudicate the validity of the seizure order except for expressing opinion upon the quantum and the nature of security demanded for the release of the goods. Accordingly, the preliminary objection raised is answered in favour of the revenue and it is held that neither the Commissioner or the Officer Authorized not below the rank of Deputy Commissioner under Section 48(7) of the Act nor the Tribunal in appeal under Section 57(4) of the Act has the power to decide about the validity of the seizure order and consequently this court in revision also lacks jurisdiction in respect the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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