2023 (6) TMI 986 - HC - GST

Seeking release of detained goods alongwith vehicle - bogus invoice declaring the goods as Ramdana has been used to show the goods as bona fide - non-existent supplies - HELD THAT - The writ petition is disposed of by directing the respondent no. 3 to take appropriate steps for release of the tea consignment in favour of the petitioner in accordance with law if there is no impediment for release tea consignment within a period of one week from the date of receipt of the copy of the order subject to furnishing an undertaking before the authority, as and when, if required, the petitioner will appear before the authority for enquiry/investigation. It is made clear that the authorities, i.e. the State Authorities as well as respondent no. 4 shall be at liberty to carry out further investigation with regard to the poppy seeds and it is found with regard to illegal transportation of the poppy seeds, the authorities are free to take appropriate steps in accordance with law.

Summary

Issues involved:
The petitioner filed a writ application seeking the release of detained goods worth Rs. 4,57,296/-, Rs. 3,92,588/-, and Rs. 5,61,332/-.

Details of the Judgment:

Detention of Goods:
The petitioner had booked three consignments of tea for delivery, which were detained by respondent no. 3. The goods were transported with specific E-way bills, and the petitioner requested their release on multiple occasions.

Allegations of Smuggling:
The Directorate of Revenue Intelligence alleged that poppy seeds, disguised as Ramdana seeds, were smuggled from Nepal in the vehicle carrying the tea consignment. Preliminary investigations suggested the use of bogus invoices to conceal the smuggling activity.

Nature of Goods:
The affidavit mentioned that the tea consignment is perishable, and there was no evidence of the tea supplier's involvement in the smuggling of poppy seeds. The Directorate of Revenue Intelligence raised no objection to the release of the petitioner's tea consignment.

State Authorities' Response:
The State Authorities were involved in the investigation regarding the seized property. They emphasized the need for further investigation into the ownership and smuggling of the poppy seeds found in the vehicle.

Court Decision:
After considering the arguments from all parties, the Court directed respondent no. 3 to take necessary steps for the release of the tea consignment to the petitioner within one week, subject to compliance with legal requirements. The authorities were granted liberty to conduct further investigations into the poppy seeds and take appropriate actions if illegal transportation was confirmed.

Disposition of the Writ Petition:
The Writ Petition No. 731 of 2023 was disposed of with the above directions, ensuring the release of the tea consignment to the petitioner while allowing for continued investigation into the alleged smuggling activities.