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Issues involved: Challenge to provisional release of goods by Customs and Central Excise Settlement Commission based on the authorization of signatory and proprietorship of the firm.
Summary: 1. The writ petition challenges the order of the Customs and Central Excise Settlement Commission directing the provisional release of goods of HP Enterprises. The petitioner argues that the release should have been made in favor of the proprietor at the time of import, Varun Sharma, rather than Deepak Sharma, who became a partner later. The Settlement Commission responded that Deepak Sharma, as an authorized signatory, had the right to file the settlement application and request provisional release. The Commission directed the Revenue to comply with the release without delay. 2. The Settlement Commission's decision was based on Deepak Sharma's authorization from the firm and his capacity to act on its behalf. The Commission, having considered the objection raised by the petitioner, found it improper and ordered the release of goods in favor of HP Enterprises with Deepak Sharma as an authorized signatory. 3. The Court declined to interfere with the Settlement Commission's order, noting that the Commission, empowered under Section 127F of the Customs Act, had the authority to make the provisional release decision. As the Commission had already addressed the issue raised by the petitioner, the Court found no grounds to overturn the decision. 4. Consequently, the writ petition was dismissed, and no costs were awarded. The Court directed that the order be served under the signature of the Court Master for immediate compliance.
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