2023 (7) TMI 143 - HC - GST

Seeking release of detained goods - poppy seeds are the smuggled items or not - HELD THAT - This Court finds that no purpose would be served by keeping the writ petition pending. Accordingly, the writ petition is disposed of by directing the respondent no. 3 to take appropriate steps for release of the vehicle along with the tea consignment in favour of the petitioner in accordance with law if there is no impediment for release the vehicle and tea consignment within a period of one week from the date of receipt of the copy of the order, subject to furnishing an undertaking that the petitioner shall produce the vehicle before the authority and will appear before the authority, as and when, if required, for further enquiry/investigation. Application disposed off.

Summary

Issues involved: Detention of vehicle for physical verification, smuggling of poppy seeds, release of detained vehicle and tea consignment.

Detention of Vehicle for Physical Verification:
The petitioner filed a writ application seeking release of a detained vehicle bearing specific details. The respondent authorities had issued GST Mov-02 for physical verification of the goods and detained the vehicle following which a show-cause notice was issued. The petitioner's request for release was rejected via electronic mail, leading to the filing of the writ application. The Directorate of Revenue Intelligence mentioned in an affidavit that preliminary investigation suggested smuggling of poppy seeds from Nepal under the guise of Ramdana seeds, with involvement of a non-existent supplier. The tea consignment, declared as perishable, was found to have no connection with the smuggled poppy seeds.

Smuggling of Poppy Seeds:
The Directorate of Revenue Intelligence revealed that poppy seeds were smuggled from Nepal using a bogus invoice declaring them as Ramdana seeds. The investigation indicated that the supplier was non-existent, and the consignors of tea were unaware of the actual contents being transported. The authorities were granted liberty to conduct further investigation into the illegal transportation of poppy seeds.

Release of Detained Vehicle and Tea Consignment:
After considering submissions from all parties, the Court directed respondent no. 3 to take necessary steps for the release of the vehicle and tea consignment in favor of the petitioner within a week, provided there were no impediments and upon furnishing an undertaking. The State Authorities and respondent no. 4 were permitted to continue further investigation regarding the poppy seeds, with the freedom to take appropriate legal actions if any illegal transportation was confirmed.

Separate Judgement:
No separate judgment was delivered by the judges in this case.