9911796707
TMI Blog2008 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... er regular bills for which payments are made by the petitioner through cheque(s)/pay order(s)/draft(s). The petitioner has been receiving drawback amount which is an export incentive for the export of the readymade garments. The amounts of drawback after sanction are credited to the bank account of the petitioner and he has been withdrawing the same from time to time. On 15-7-2007 the customs authorities in order to verify the description, quantity or the value of the goods exported by the petitioner detained five export consignments of the petitioner but after examining the same allowed the export by granting 'Let Export' order. On 19-7-2007 another consignment was detained, however, later on the customs authorities allowed the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of any fundamental right of the petitioner and the Constitution empowers the Government to impose reasonable restriction on the rights of the petitioner. He further submits that the action of the respondent is neither arbitrary. In support of his submission he relies on Section 110(3) of the Customs Act, which is reproduced below : '110. xxxx (1) xxxxx (2) xxxxx (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.' 5. Learned counsel for the respondent further submits that a cogent reading of Section 110(3) would s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that when the same is read with definition of 'goods' under Section 2(22) of the Act, as also the definition of the term 'things' from the Black's Law Dictionary, it would also take within its sweep 'currency', and in the circumstances, the action of the respondent authorities was required to be upheld. The said submission, though attractive at first blush, does not hold ground when the same is examined in light of the scheme of the Act. One cannot lose sight of the fact that the provision is part and parcel of a statute which deals with import and export of goods. In other words, permitting such transactions of goods in accordance with law. The term 'currency' is used in the definition of the term 'goods' in the context of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 3 bank, by virtue of which the bank account of the petitioner stands seized in August, 2007. 8. Learned counsel for the respondent has also submitted that in case the order freezing the bank account is set aside the respondents will be left without any security, in case a demand is raised against the petitioner. In response to this, learned counsel for the petitioner on instructions from the proprietor of M/s. Happy Overseas, who is present in the Court, submits that petitioner is running his office from 65-66, Guru Ram Dass Nagar, Main Bazar, Laxmi Nagar, Delhi and he is ready to file an undertaking to this Court within three days to the effect that the said property will not be sold, alienated or transferred. 9. In view of above, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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