9911796707
TMI Blog2023 (6) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... following reliefs:- "(a) This Hon'ble court be pleased to issue a Writ of Certiorari or any other appropriate Writ, order or direction calling for the records of the present case and after going through the legality and validity thereof be pleased to quash and set aside the impugned the order for seizure of: i. Export consignment of Potassium Gold Cyanide ("PGC") of 50 KG each of Shipping Bills No. 2962080 and No. 2961738, both dated 07.07.2021, totally valued at US $ 4,334,400.00 (Equivalent to INR 31,90,11,840/-) at Air Cargo (Export) Complex, Mumbai; and ii. Export related precious metals (i.e. Gold Bars, Strips, and Dust) valued at Rs. 6,84,60,695/- and chemicals thereof worth Rs. 4,35,70,249/- [Totally worth Rs. 11,20,30,944/-] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 (Exhibit-H, page 185A- 1 to 185A-150) and the second show cause notice dated 5th July 2022 (Exhibit-I, page 185A-151 to 185A-266). The show cause notices are pending adjudication. 4. Mr. Shah has also drawn our attention to an order dated 29th March 2022 passed by the Coordinate Bench of this Court is concerned. One of the Petitioner's relief which was for release of the seized export goods and export related stock of goods, in such regard, the Division Bench directed that the Petitioner shall make an application for provisional release of the goods and if such application is made, the same shall be decided within 10 days by the concern Authority from the date of the said application. 5. Mr. Shah has submitted that accordingly, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the record. In the facts and circumstances of the present case, we are of the clear opinion that the concerned Authorities need to adjudicate the show cause notices dated 1st July 2022 and dated 5th July 2022, as expeditiously as possible and in accordance with law. 10. Insofar as the reliefs as prayed for in terms of prayer clauses b(iii) and b(iv) are concerned, we are of the opinion that it is appropriate that the claim of the Petitioner is decided by the concerned Authorities for refund of duty (IGST) and for registration of the duty credit scrips, as expeditiously as possible and in any event within a period of three months from today. 11. The proceedings arising from the provisional release are already pending before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
