TMI Blog2021 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority can nullify such direction by ordering absolute confiscation of such goods. It is not only unacceptable but contumacious as well which aspect we may deal with at a later stage. The operation of the order dated 24th December, 2020 is stayed until further orders - List on 27th January, 2021, on which date Mr. Jetly shall inform the court about compliance of today s order. - WRIT PETITION (ST.) NO.24 OF 2021 - - - Dated:- 5-1-2021 - UJJAL BHUYAN ABHAY AHUJA, JJ. Dr. Sujay Kantawala with Mr. Samsher Garud and Ms. Juhi Valia i/ by M/s Jaykar Partners, Advocates for the Petitioner. Mr. Pradeep S. Jetly, Senior Advocate with Mr. J.B. Mishra, Advocates for the Respondents. P.C.:- 1. Heard Dr. Kantawala, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, since application has been filed which will now be decided by the Commissioner (Appeals) as an appeal, we only limit our examination to the justification or otherwise of not releasing the goods of the petitioner on the strength of the order dated 01.10.2020. 37. We have already discussed and noted that the order-in-original is holding the field. The same has neither been set aside nor stayed. Interestingly, respondent Nos.4 to 6 in para 16 of their affidavit have themselves admitted that the redemption fine and personal fine were levied proportionately to the quantity declared in the bills of entry. Petitioner has complied with the terms and conditions of the order-in-original and made the necessary payments. Out of charge has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the judgment, we find no good reason to keep the same in abeyance. Consequently, prayer made is rejected. 4. Subsequently, on an interim application filed by the petitioner, we had passed the following order on 09th December, 2020:- 2 This interim application has been filed for making certain modification/addition in the judgment and order dated 15th October, 2020 whereby two writ petitions i.e. W.P. (L) No. 3503 of 2020 (M/s. Harihar Collections v/s. Union of India) and W.P. (L) No. 3502 of 2020 (M/s. Raj Grow Impex LLP v/s. Union of India) were allowed to the extent mentioned in the said judgment and order. 3 Applicant is the original petitioner in Writ Petition (L) No.3502 of 2020. 4 The said writ petition was fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (L) No. 3502 of 2020 got omitted in paragraph 4.1. * * * * * * * * * 7.1 Finally, the two writ petitions were allowed in the following terms:- 38 Consequently we direct the respondents more particularly respondent Nos.4 to 7 to forthwith release the goods of the petitioner covered by bills of entry bearing Nos. 5720040, 5720192, 572069, 5722458, 5722730, 5719772, 5722243 and 5722456 all dated 18.11.2019. Similar direction also follows in Writ Petition No.3502 of 2020 in respect of bills of entry bearing Nos.5520732,5520871 and 5520536 all dated 01.11.2019. 39 Both the writ petitions are accordingly allowed. We thought of imposing cost in this case but we have refrained ourselves from doing so. 7.2 From the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii. I order absolute confiscation of the goods covered under Bills of Entry Nos.5520732, 5520871 and 5520536 all dated 01.11.2019 under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development Regulations) Act, 1992. But, since the goods covered under these 03 Bills of Entry have already been cleared and not available for absolute confiscation, I am constrained to accept it as fait accompli and Redemption Fine already paid, if any, in this regard, is ordered to be appropriated. iii. I set aside the Penalty of ₹ 1,485 Crores imposed by the lower authority and impose a Penalty of ₹ 5,00,00,000/- (Rupees Five Crores only) on M/s Raj Grow Impex LLP, 114, First Floor, Jaipur Tower, MI Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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