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2023 (8) TMI 180

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..... Mr. Pradyut Kashyap, Advs. for R-1 & R-2 ORDER 1. These writ petitions have been preferred seeking the following reliefs: - "a) Set aside the report dated 30.07.2019 of the three-member committee set up to examine the claims of the Petitioners/Angadias in W.P.(C) 9308/2018; and b) Direct Respondent No. 1 to constitute a new committee and conduct a fresh enquiry to determine the ownership of the seized jewellery and to submit a fresh/new report, wherein the statements and evidence and statements of the Petitioners No. 1 to 4 are also taken on record and they are given an opportunity of oral hearing; and c) Direct Respondent No.l to issue the details of the Inventory of the seized goods remaining with the Department after the thef .....

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..... ed 12 December 2016:- "29. All that the Court can order at this stage is to direct the DT&T to examine the claim of the Petitioners for release of the goods and communicate to them a decision in that regard in accordance with law within eight weeks from their producing the complete documentation to the satisfaction of the DT&T. If the Petitioners are aggrieved by such decision it would be open to them to avail of appropriate remedies in accordance with law. Likewise, in regard to the stolen goods, the Petitioners are free to pursue the remedies available to them in accordance with law." 4. The report which is impugned owes its origin to the observations appearing in paragraph 29 extracted hereinabove. Considering the challenge which had .....

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..... tee ["the Committee"] which came to be constituted by the Joint Commissioner in the Department of Trade and Taxes ["DT & T"]. The constitution of the Committee owes its genesis to the orders passed by this Court in W.P.(C) 3799/2014. 3. As we go through the orders passed on the aforementioned petition as well as the orders passed in W.P. (C) 9308/2018 and which had been instituted by some individuals who have been described to be "couriers", we find that the intent of the constitution of the Committee would have to necessarily be understood as being restricted to undertaking a preliminary enquiry relating to the claims raised by the petitioners. Obviously, the ultimate decision would have to be taken by the competent authority in the DT .....

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..... es, they were obligated to raise those claims before the Committee. It is the case of the respondents that none of the petitioners apart from petitioner no. 5 had submitted any claim for the consideration of the respondents. In the absence of any material having been placed by the petitioners before the respondent DT&T in support of their asserted title over the seized goods, there exists no justification for this Court to consider granting the writs as prayed for. 7. We, accordingly, leave it open to the petitioners apart from petitioner no. 5, to take such steps as may be chosen and advised, bearing in mind the report which has ultimately come to be submitted and accepted by the competent authority. Insofar as the petitioner no. 5 is con .....

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