2022 (2) TMI 678 - HC - Customs

Seeking release of seized goods - recovery of dues - Department apprehended trouble at the end of Vora if all 1821 TV Sets would have been handed over to the opponent herein - HELD THAT - Let 1307 TV sets be now released subject to the conditions imposed by this Court. So far as the claim of the opponent herein over 514 TV sets is concerned the same is kept open. It shall be open for the opponent herein to avail appropriate legal remedy before the appropriate forum in accordance with law so far as the 514 TV sets which the department is going to retain. This application is disposed off with a further direction that the department shall at the earliest release 1307 TV sets in favour of the opponent herein.

Summary

Issues:
Application for clarification/modification of order regarding release of goods subject to certain conditions.

Analysis:
The judgment involves an application by the Revenue seeking clarification/modification of an order passed by a Coordinate Bench regarding the release of goods subject to specific conditions. The original order dated 18th August 2020 directed the writ applicant to furnish an indemnity bond for the balance amount of differential dues to secure the interest of the Revenue. The applicant had already deposited a portion of the dues. The judgment highlighted the concerns of the Revenue regarding the release of 1821 Television Sets, particularly 514 sets belonging to a proprietary firm. The department was apprehensive about potential claims from the proprietor of the firm if all sets were handed over. The respondent, represented by Mr. Bharda, suggested retaining the 514 sets to avoid disputes and release the remaining 1307 sets. After consultations, the Revenue agreed to release 1307 TV sets with a slight modification, in line with the court's directions from the previous order.

The judgment further clarified that the 514 TV sets in question, associated with potential ownership disputes, would be retained by the department. The opponent was given the option to seek legal remedies through the appropriate forum regarding these sets. The court directed the department to release the 1307 TV sets promptly to the opponent, ensuring compliance with the conditions outlined in the previous order. The application was disposed of with instructions for timely communication of the order to the respective counsels involved.

In conclusion, the judgment addressed the Revenue's application for clarification/modification of the release order, focusing on the concerns related to the ownership and release of the Television Sets. The decision balanced the interests of the parties involved by allowing the release of a specific number of sets while keeping the ownership dispute over the remaining sets open for legal resolution. The court's directions emphasized compliance with the previous order's conditions to facilitate the release process efficiently.