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2015 (10) TMI 2029 - BOMBAY HIGH COURT

2015 (10) TMI 2029 - BOMBAY HIGH COURT - 2015 (323) E.L.T. 521 (Bom.) - Order of attachment of immovable property - Attach not the property of defaulter of duty/penalty amount but that of a third party - Acts of authorities are patently wrongful and illegal and affects right, title and interest of Petitioner - Stand of Department is that execution of Gift Deed and its subsequent registration will not in any manner affect the power of authorities to recover government dues.

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A.S. Rao Advocate ORDER P.C. 1. We have heard Mr. Pardesi learned counsel appearing on behalf of the petitioner and with his assistance we have perused the petition and affidavit in reply. 2. The argument is that the order of attachment of the immovable property is purportedly to attach not the property of the defaulter of the duty/penalty amount under the Customs Act, 1962 but, that of a third party. Meaning thereby, the property of a third party stands attached in terms of the order. Even if t .....

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recover government dues. That is set out in the Customs (Attachment of Property of Defaulters for Recovery of Govt. Dues) Rules, 1995. Reliance is also placed on certain judgments of this Court. 4. We are unable to agree with the petitioner's counsel that the petitioner has no remedy to question such acts on the part of the authorities. In the present case, it is not as if there is no reference to a document styled as 'Gift Deed' in the attachment order, copy of which is Annexure H ( .....

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