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TMI Blog2023 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... o imports gold bars by availing exemption from payment of import duty under Notification No. 18/2015-Customs dated 01.04.2015, under Advance Authorisation with actual user condition. The imported gold is melted in their factory premises and remade in the form of gold bars of various sizes with the brand name of the appellants as "PAREKH Industries Ltd." and sold in the domestic market on payment of applicable tax/GST. The appellants were availing exemption from payment of customs duty on import of Gold bars under Advance Authorisation Scheme. Further, the Appellants were also availing other export incentives such as IGST refunds of tax paid on the export goods and Duty Credit Scrips under the Merchandise Exports from India Scheme (MEIS). The Directorate of Revenue Intelligence (DRI), Bengaluru on the basis of reasons to believe that the appellants have contravened the provisions of the Customs Act, 1962, by disposing the imported gold in the domestic market as such and are circulating the imported PGC, by exporting it to Dubai and re-importing the same through Indonesia, back to India, have conducted search proceedings and the appellant's factory-cum-office premises and the residen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the 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/-] at the Petitioner's factory premises in Mumbai on 10.07.2021. b. This Hon'ble Court be pleased to issue writ of Mandamus or a writ of the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, ordering and directing the Respondents, their subordinate servants and agents: (i) To release the aforesaid seized export goods and export related stock of goods; (ii) To remove an alert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such claim of the Petitioner is required to be decided by the Respondents independent of the adjudication of show cause notices. 7. Insofar as the above factual position is concerned, Mr. Mishra would not dispute the same that the show cause notices are yet to be adjudicated. Insofar as the Petitioner's contention in regard to prayer clauses b(iii) and b(iv) are concerned, Mr. Mishra would submit that it would be appropriate that the Petitioner makes a representation/ application to the concern Authority, so that the claim of the Petitioner in that regard can be decided. 8. Mr. Mishra would submit that in these circumstances, as the issues are pending consideration of the department, the reliefs as prayed for in the petition are not to be considered at this stage, as the petition according to him itself is premature. 9. We have heard learned counsel for the parties. We have also perused 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 relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ize such goods: xxx xxx xxx xxx (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified: Provided further that where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply. (3) The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. (4) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs. xxx xxx xxx xxx Section 110A. Provisional release of goods, documents and things seized or bank acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits have been fixed as 6 months and 3 months, respectively. Further, in cases where such time limits could not be adhered to by an adjudicating authority, due to circumstances that prevented from observing that time limits, then the supervisory officer has been asked to fix appropriate timeframe for disposal and monitoring of such cases. In respect of cases involving confiscation of goods along with demand of duty under section 28 ibid, statutory provisions under sub-section (9) to Section 28 ibid provide for a maximum time of 6 months and one year from the date of SCN as the outer time limit within which the cases has to be adjudged for determining the duty and/or interest liability payable, in normal cases and in cases involving collusion or wilful mis-statement or suppression of facts, respectively. Further, where such adjudicating authority was prevented from determining the duty liability in exceptional circumstances, the superior officer to such authority may extend for further period of 6 months and one year, respectively, in such cases. 6.1 Further, from the plain reading of the provisions of Section 110(A) ibid, we find it evident that any goods, documents or things seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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