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TMI Blog2024 (10) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India 2015 (323) E.L.T. 521 (Bom.). 4. The Petitioner's brother was declared a defaulter regarding payment of the customs dues by order in original dated 30 November 2005. Soon after receipt of this order, the defaulting brother purported to gift his share in Flat No. A-5 in Sagar Sanjog Society Cooperative Housing Society Ltd (said flat) to his brother by a registered gift deed dated 6 May 2006. His brother Murli Sukhwani is now the Petitioner before us. 5. The main argument is that the attachment order under the Customs (Attachment of Property of Defaulter for Recovery of Government Dues) Rules, 1995 (said Rules) was made only on 26 June 2013; therefore, there was nothing wrong with the registered gift deed dated 6 May 2006. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench comprising Justice S. C. Dharmadhikari & Justice G. S. Kulkarni, JJ were confronted with a similar fact situation. The argument was that the order of attachment of immovable property was not to attach the defaulter's property but that of a third party. This means that the property of a third party was attached to the order. In the said case, the order of attachment referred to the Petitioner's husband, Mr Atul Pandya, as the defaulter and also referred to the gift deed executed by him purporting to transfer the same to his wife. 10. Even in the above case, reliance was placed on the Rules of 1995 and also decisions of this Court similar to what is attempted in this case. 11. The Division Bench held that such disputes cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner of Customs, Tax Recovery Cell (Import) has filed an Affidavit. In para 19 of this Affidavit, the affiant has stated the following:- "19. I say that a letter dated 02-07-2013 written to Shri Naresh J. Sukhwani requesting to cooperate with the officers of the customs department and the Valuation Officer of the Income Tax Department who will visit the property for the purpose of valuation. Hereto annexed and marked as 'Exhibit 17' is a copy of letter dated 02-07-2013. I say that on 05-07-2013, the officers of the Customs Department [along with a lady officer] and the Valuation Officer of the Income Tax Department visited the property for valuation of the 50% of the property/ flat at a-5, Sagar Sanjog Society, 50-C, J. P. Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A-5 as Rs. 1,56,79,000/-. Hence, the value of 50% of the flat No. A-5 comes to Rs. 78,39,500/-[Rs. Seventy Eight Lakh Thirty Nine Thousand Five Hundred Only]." 16. The Affidavit also refers to the registered gift deed and all clauses there stating that from the date of execution of the gift deed, the donee, i.e., Petitioner herein, shall pay 'other legitimate government and society dues'. 17. In this case, though interim relief was explicitly denied long ago, we are surprised that the respondents took no action to recover dues. 18. For all the above reasons, we dismiss this Petition at Rs 25,000/-. The petitioner should pay the cost to the Maharashtra State Legal Services Authority within four weeks from today. All concerned to act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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