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TMI Blog2016 (2) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ich arrived at the Old Delhi Railway Station. According to the Petitioners, the said 24 cartons were meant for delivery to the seven Angadias (Petitioners 3 to 9) having been despatched by some parties in Gujarat. 3. The 24 cartons found loaded on the two thelas of Petitioners 1 and 2, were seized by the Respondent, by issuing two Goods Detention Orders ('GDOs') dated 1st March 2014. The grievance of the Petitioner is that the GDOs do not disclose the number of cartons seized. Further, according to them, the seizure also did not take place in accordance with the law and the procedure envisaged under the Delhi Value Added Tax Act, 2004 (DVAT Act). According to the Petitioner, after their seizure on 1st March 2014, the 24 cartoons were loaded on a tempo and taken to the Power House, Ring Road godown of the Respondent. It is stated that the Petitioners 3 to 9 then approached the DT&T but were not permitted to even have a look at the goods. It is stated that the goods were next moved to Vyapar Bhawan, Indraprastha Estate. An inventory was stated to have prepared of the goods on 11th March 2014, during which the Petitioners were not asked to participate. It is stated that on 18th April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seizure including the inventory containing the description of the articles. 8. A counter affidavit has been filed by Mr. V.S. Rawat, Special Commissioner (L&J) with the DTT on 30th August 2014. It was, inter alia, stated therein that on 1st March 2014, the survey team of the DT&T found some thela pullers outside the Old Delhi Railway Station carrying some goods and when they could not answer a single question or produce the required documents, the 24 cartons found on the two thelas were seized under Sections 59 and 61 of the DVAT Act. The two GDOs dated 1st March 2014 were issued. It is stated that initially one Mr. Raj Kumar, claiming to be the owner of the goods, filed an application on 3rd March 2014 for their release. He, however, failed to turn up when asked to furnish the necessary documents along with an affidavit showing the proof of ownership of the goods. 9. The counter affidavit proceeds to state that on 5th March 2014, a Committee was constituted with the approval of the Commissioner, DTT for making an inventory of the detained goods. It is further stated that on 5th, 6th and 8th March 2014, the police was contacted to provide security for the detained goods. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... &T also adverted to the practice adopted when a search is conducted on a vehicle. The goods are matched with the records available with the vehicle-in-charge. Normally the enforcement team detains the goods or the goods carrying vehicle by issuing a detention order. The goods are not immediately seized. In the present case the checking team detained the goods and the two thelas and took them to a special parking space. It is stated that "the thela pullers and pushers, who were in-charge of the goods, ran away and in such circumstances the burden of safety and security of the detained goods became the responsibility of the Department, which was the first such experience of the branch with such eventuality". 14. At the hearing on 14th September 2015, some of the documents were handed over to the Court by the Respondent in a sealed cover. They were perused by the Court and ordered to be re-sealed and kept with the Registrar (Appellate). A notice was issued to the Deputy Commissioner of Police, Central District, Delhi to submit his report with regard to FIR No. 183 of 2014, on the next date of hearing. 15. On 12th October 2015, the Court perused the status report filed in a sealed co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A careful perusal of the writ petition reveals that it has a list of dates which, in para 2 of the writ petition, is asked to be treated as part of the writ petition. The writ petition itself has only three paragraphs, followed by the grounds and documents. The version of the Petitioners has, therefore, to be gleaned only from the list of dates. Even according to the Petitioners, as stated in the list of dates, the Petitioners 1 and 2 were thela pullers from whom the goods were seized by the Assistant Commissioner, Enforcement-II on 1st March 2014. A specific query was posed to Mr. Rajesh Jain, to show from anywhere in the writ petition an averment that any of the Angadias, i.e., Petitioners 3 to 9 had accompanied the two thelas at the time when the goods were detained. There is not a single averment in the entire petition or even the rejoinder to that effect. Mr. Jain was then asked to show any averment to the effect that the Angadias had in their possession, at the relevant time, complete documents which could show ownership of the goods. There is not a single averment in that respect as well. What is stated, again from the list of dates i.e. 28th February 2014, is to the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tected or allowed to continue. The provisions of the DVAT Act are being flouted with impunity since it seems extremely unlikely that such valuable consignment would be first despatched through a railway van and then transported on thelas openly without any protection through a busy locality of Delhi in broad daylight. 25. Clearly the Respondent's enforcement team has not, prior to the incident on 1st March 2014, been performing its duty, or otherwise things would not have come to such a pass. The Respondent on its own admission appears to have no infrastructure to deal with such contingency where the goods valued at around Rs. 4 crores are required to be detained and kept in the custody of the DT&T. This is an unfortunate instance of the DT&T being unable to ensure the safety of the detained goods, resulting in some portion of it being stolen and a criminal case having to be registered in that behalf. 26. As far as the main prayer in the petition is concerned the Court is not inclined to order release of the goods at the present stage and in the circumstances narrated above to any of the Petitioners. As already noticed, Petitioners 1 and 2 are thela pullers and the question of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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