TMI Blog2023 (6) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... d 111. It is evident that there is a factual dispute regarding the payment of Rs. 78 lakhs and it is this demand which is stated as a reason for reconsidering the direction to furnish bank guarantee. In the light of the specific appellate remedy available to the petitioner and the factual dispute which would go to the root of the order which is impugned, it is not proper for this Court to consider the said issue on merits in a proceeding under Article 226 of the Constitution. The writ petition is hence disposed of directing the competent authority to examine whether any of the articles seized are articles that were procured locally. If the competent authority finds that any of the seized articles are articles procured locally, steps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ext .P7 amounts to Rs. 88,34,124/-, out of which an amount of Rs. 78 lakhs has already been discharged by the petitioner by way of Exts. P9 and P10 demand drafts. It is hence submitted that the condition for execution of a bond for the full value of the goods and bank guarantee for Rs. 50 lakhs, for provisional release of the seized goods, is unjustified. 2. A counter-affidavit has been filed on behalf of the respondents. It is submitted that Rs. 78 lakhs is a payment made voluntarily and not a payment for the purpose of the release of the seized goods. It is also stated that there is a presumption that there are more cases of undervaluation. It is submitted that the Adjudicating Authority is not made a party to the writ petition. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 110, 110A, 111 and 128 of the Customs Act are extracted below. Section 110. Seizure of goods, documents and things. (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. (1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (2) Every ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id an amount of Rs. 78 lakhs towards differential duty in two instalments, and in the light of the same, a question is posed whether the prescribed condition of bank guarantee for an amount of Rs. 50 lakhs for the provisional release of seized goods can be waived. The said letter is issued after Ext.P11. 5. On 16.2.2023, this Court had directed the adjudicating authority to consider whether the condition regarding furnishing of bank guarantee for Rs. 50 lakhs can be reconsidered based on information submitted regarding the payment of Rs. 78 lakhs by the importer. Ext.R1(1) produced along with the application for accepting additional documents is the communication dated 7.3.2023 informing that the payment of Rs. 78 lakhs was towards duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
