9911796707
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Issues:
1. Seizure of goods and truck by Central Excise Department. 2. Petitioner's challenge to the seizure and request for release of goods. 3. Department's allegation of excess stock and non-compliance with duty paying documents. 4. Petitioner's readiness to cooperate and request for provisional release of seized goods. Analysis: The petitioner, engaged in the manufacture of polyester Monofilament yarn, sought the quashing of the seizure dated 23-8-1994 by Central Excise Department and requested the release of the seized goods and truck. The petitioner contended that the seizure was unwarranted as they were working under the Self Removal Procedure and had not committed any irregularities. The Department alleged an excess stock of polyester Monofilament yarn and non-compliance with duty paying documents, leading to the seizure. The petitioner, in response, offered to execute a bond, deposit necessary security, and pay duty upon clearance of goods from the Mills. Regarding the release of goods, the Department maintained that only the excess finished goods were seized, and the petitioner's cooperation was sought for investigation. The petitioner's counsel disputed the Department's claim of lack of cooperation, stating that only two summons were received, and the Managing Director's health prevented his appearance. The Assistant Collector, in an order, cited non-compliance with summons as a reason for denying provisional release of goods to prevent further duty evasion. The court directed the petitioner to appear before the concerned authority with necessary documents, ensuring cooperation in the investigation. The authority was instructed to pass appropriate orders within a month, considering all aspects of the case and relevant departmental instructions. The petitioner was given the opportunity to present their case and seek time if needed. The writ petition was finally disposed of with these observations, emphasizing the importance of compliance and cooperation in the legal process.
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