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2016 (12) TMI 1308 - HC - CustomsRelease of seized goods - denial on the ground of the impugned show-cause and the fact that, the documents to the goods, which were seized by the DRI, have not been made over by the DRI to the Customs Authorities - Held that - the DRI had issued show-cause dated August 18, 2009 in respect of the very same goods directed to be released. The DRI had also applied for permission before the Division Bench to proceed with the show-cause. By an order dated October 16, 2012 such permission was denied and the application of the DRI for such purpose was dismissed. The order dated October 16, 2012 allows the DRI to take appropriate action as may be advised. No material has been placed on record to suggest that, the DRI has taken any steps subsequent to the show-cause dated August 18, 2009 - In view of the order dated October 16, 2012 passed by the Division Bench in relation to the show-cause dated August 18, 2008, in my view, the DRI is no longer in a position to proceed with such show-cause. The DRI not having taken any further steps in terms of the order dated October 16, 2012, it would be appropriate to direct the DRI to make over the documents of title to the goods to the customs. The customs authorities on receipt of the same will make over the goods to the petitioner forthwith thereafter - petition disposed off - decided in favor of petitioner.
Issues:
Challenging a show-cause notice issued by the Directorate of Revenue Intelligence (DRI) regarding importation of goods. Authority of DRI to proceed with the show-cause notice. Release of goods seized by DRI to Customs Authorities. Analysis: The petitioner contested a show-cause notice issued by the DRI dated August 18, 2009, regarding the importation of goods. The petitioner argued that the matter had been considered at various levels, including before the Division Bench of the High Court. The Division Bench had directed the authorities to release the goods, but they were still withheld due to the pending show-cause notice and the failure of the DRI to transfer the documents to the Customs Authorities. The Customs Authorities and DRI were represented in court. The Customs Advocate referred to a communication from Customs dated July 23, 2012, related to the show-cause notice and requested certain security measures. The DRI Advocate argued that the show-cause was still valid, based on fresh evidence, and requested permission to proceed with it. The DRI suggested that the petitioner should raise objections with the deciding authority, who would then make a decision in accordance with the law. After considering the arguments and available evidence, the Court noted that the Division Bench had previously ruled on the matter. The Division Bench's judgment on December 23, 2011, had set aside previous orders and allowed the petitioner to receive the goods, directing the authorities to release them. However, the DRI had issued a show-cause notice on August 18, 2009, for the same goods. The DRI's application to proceed with the show-cause was denied by the Division Bench on October 16, 2012. As the DRI had not taken any further action since then, the Court concluded that the DRI was no longer authorized to proceed with the show-cause notice. In light of the Division Bench's order, the Court quashed the show-cause notice dated August 18, 2009. The Court directed the DRI to transfer the title documents of the goods to the Customs Authorities, who would then release the goods to the petitioner promptly. The DRI was given four weeks to transfer the documents, and the Customs Authorities were instructed to release the goods within two weeks after receiving the documents. If the DRI claimed not to possess the title documents, the Customs Authorities were to release the goods to the petitioner after four weeks. As a result, the writ petition was disposed of with no costs awarded.
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