2018 (4) TMI 1575 - HC - Customs

Sealing of petitioner s warehouse - confiscation of consignments - case of Revenue is that the petitioner is playing an important role removal of SIIB detained goods by providing space (godown) for keeping smuggled goods in his rented godown and later taken on delivery in smaller vehicles - Held that - The question of issuing a direction to the respondent to de-seal the godown or to return the consignment does not arise - this writ petition is disposed of by directing the respondent to issue fresh summon to the petitioner within a period of two weeks from the date of receipt of a copy of this order and the petitioner is directed to co-operate with the investigation to complete the enquiry - petition disposed off.

Summary

Issues:
Petition seeking removal of seal from warehouse and return of confiscated consignments, petitioner's ownership claim, allegations of illegal operations by petitioner, direction for de-sealing warehouse and returning consignments, issuance of fresh summons for investigation.

Analysis:
The judgment addresses a petition requesting the removal of a seal from a warehouse and the return of confiscated consignments, comprising various items like stationery, household articles, cosmetics, decorative items, glass beads, and gift items. The petitioner did not claim ownership of the company involved. The respondent alleged the petitioner's involvement in illegal operations related to the removal of detained goods by providing space in the warehouse for smuggled items. The respondent issued summons for an inquiry into these activities.

The court noted the allegations of the respondent regarding the petitioner's role in facilitating illegal operations and concluded that the question of directing the respondent to de-seal the warehouse or return the consignments did not arise. Consequently, the court disposed of the writ petition by instructing the respondent to issue fresh summons to the petitioner within two weeks for further investigation. The petitioner was directed to cooperate with the inquiry process. If the petitioner provided a statement during the investigation, the respondent could take further action within three weeks as per the law. No costs were awarded in this matter.