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2016 (6) TMI 350 - DELHI HIGH COURT

2016 (6) TMI 350 - DELHI HIGH COURT - 2016 (338) E.L.T. 578 (Del.) - Seeking direction for unconditional release of goods imported - seized under panchnama - Non-issuance of SCN to the petitioner till date rather it should have been issued within six months from the date of seizure of goods - Section 110 (2) of the Customs Act, 1962 - Held that:- in view of the various decisions various Courts, the action of the Department in continuing to retain the seized goods of the Petitioner, in respect of .....

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Section 124 of the CA. - Petition disposed of - W.P.(C) 4707/2016 - Dated:- 2-6-2016 - S. MURALIDHAR & VIBHU BAKHRU JJ For the Appellant: Ms. Anjali Manish with Mr. Rahul Ranjan, Advocates. For the Respondents : Mr. Rahul Kaushik, Senior Standing counsel for CBEC with Mr. Dhanesh Kumar, Advocate for Respondent No.2. O R D E R 1. The prayer in this petition under Article 226 of the Constitution of India is for a direction to Respondents to uncon .....

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proviso to Section 110 (2) of the CA till date there is no order passed by the Principal Commissioner or the Commissioner of Customs extending the period for issuance of SCN. It is pointed out that although one year and three months have lapsed since the date of seizure of the goods, till date no SCN has been issued. 3. Notice was issued in this petition on 20th May 2016 to enable the Respondents to obtain instructions. Notice was accepted by Mr. Kaman Nijhawan, learned Senior Standi .....

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rther time to obtain instructions from the Respondent. 6. The fact that the seizure of the imported goods took place on 2nd March 2015 is not in dispute. The case of the Petitioner was that the goods were purchased from M/s. Crown Enterprise in terms of a High Seas Sale Agreement on 25th February 2015. Upon arrival in India of the imported goods, i.e., New Radial Car tyres of Wanli Brand of different dimensions comprised in 2542 pieces of the value of US$ 49454, the Petitioner filed .....

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of the Customs Department is that there was mis-declaration of some of the imported tyres. It is stated that there were 2960 old and used tyres apart from 539 new tyres of Wanli brand. There was also mis-declaration in respect of 2414 new tyres of Bridgestone, Goodyear and Michelin. 8. According to the Petitioner, the Respondents did not grant provisional release of the goods despite several requests. Meanwhile, the statements of the partners of the Petitioner were recorded under Se .....

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en annexed with the petition as Annexure P-10. It is, therefore, plain that the above SCN was not the SCN required to be issued under Section 110 (2) of the CA but an SCN in terms of the proviso to Section 110 (2) of the Act. 9. According to the Petitioner, the fact of issuance of the above SCN dated 28th August 2015 was known to the Petitioner only much later. Meanwhile the Petitioner kept making representations to the Department for re-export of the imported goods. On 7th January 2 .....

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ts states that the details in that regard are not available. According to his information, the relevant files with the Department were destroyed in a fire. There is also no information whether in fact pursuant to any such order extending the time for issuing the SCN, a SCN was in fact issued in terms of Section 110 (2) CA. The Petitioner is categorical that no such SCN has been issued to it till date. Thus the un-rebutted position is that even after the lapse of the extended period of six months .....

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