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2019 (8) TMI 695

..... exceptions warranting interference in writ jurisdiction have not been made out by the writ petitioner in the instant case. Therefore, while not interfering with the impugned SCN and obviously the Seizure Mahazar prior to the impugned SCN, this Court deems it appropriate to direct respondents to afford an opportunity of personal hearing to the writ petitioner by communicating the date, time and venue of the personal hearing well in advance and thereafter proceed with the adjudication and carry the impugned SCN to its logical end. In the interregnum, it is made clear that there is no impediment for the respondents to process the application for provisional release under Section 110-A of said Act, which is said to have been made. Petition disp .....

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..... of the said order dated 24.06.2019 in W.P.No.8527 of 2019 is paragraph No.14 and the same reads as follows: '14. In the light of the narrative supra, though prayer in this writ petition turns on a narrow compass, this Court deems it appropriate to dispose of the instant writ petition by making the following order: a) Writ petitioner shall make an application to the 1st respondent under Section 110 A of the Customs Act 1962 seeking provisional release of the seized goods which forms subject matter of instant writ petition i.e., Gold weighing 2.810 kilograms, valued at ₹ 91,95,725/- (Rupees Ninety one Lakhs Ninety Five thousand Seven Hundred and Twenty Five only) . Aforesaid application to 1st respondent shall be made by writ petit .....

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..... ; for brevity), being SCN dated 07.06.2019. 12. In the aforesaid backdrop, instant second writ petition assailing 'impugned SCN' and seizer Mahazar dated 12.12.2018 which is prior to the impugned SCN, has now been filed. Impugned SCN was obviously issued pending earlier writ petition. This Court is informed that in and by a letter dated 21.06.2019 bearing reference F.NO.OS.06/2019-PAU, the writ petitioner was afforded personal hearing on 10.07.2019 or 11.07.2019, but the writ petitioner sent a communication citing pendency of the writ petition (earlier writ petition) and sought re-scheduling of the same. To be noted, personal hearing afforded was pursuant to impugned SCN.' 8. Today, with regard to challenge to impugned SCN, notw .....

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..... reads as follows: '10. By the aforesaid Acts of possession, of the dutiable or restricted and prohibited goods in violation of Section 111(d), (i) and (l) of the Customs Act, 1962, S/Shri Alaudeen, Umapathy and Nagoor Gani are liable for penal Action under Section 112 of the Customs Act, 1962 and they had committed the offence punishable under the provision of Section 135 of the Customs Act, 1962. Accordingly, S/Shri Alaudeen, Umapathy and Nagoor Gani were arrested and released on bail with surety and cash security as the value of the seized goods was less than Rs.one Crore and is bailable offence.' 12. In the considered view of this Court, this is not happily worded, but the submission of the Revenue counsel that aforesaid questio .....

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..... ot been made out by the writ petitioner in the instant case. Therefore, while not interfering with the impugned SCN and obviously the Seizure Mahazar prior to the impugned SCN, this Court deems it appropriate to direct respondents to afford an opportunity of personal hearing to the writ petitioner by communicating the date, time and venue of the personal hearing well in advance and thereafter proceed with the adjudication and carry the impugned SCN to its logical end. 16. In the interregnum, it is made clear that there is no impediment for the respondents to process the application for provisional release under Section 110-A of said Act, which is said to have been made. 17. Instant writ petition is disposed of with the above directions. The .....

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