2019 (11) TMI 195 - HC - Customs

Release the security/bank guarantee amount to the petitioner - HELD THAT - MMTC is directed to proceed in the matter as if the aforesaid two communications dated 29th October, 2015 and 17th December, 2015 of Directorate of Revenue Intelligence are no longer in operation. Further, MMTC shall release the security/bank guarantee amount to the petitioner to the extent it is entitled, in accordance with law forthwith and in any event not later than two weeks from the date of the receipt of copy of the order of this Court. As far as show cause notice is concerned, if no further hearings are contemplated, Adjudication Officer shall proceed to pass an adjudication order not later than three months from the date of the receipt of copy of the order of this Court in accordance with law. Petition allowed.

Summary

Issues:
Challenge to communication dated 29.10.2015 and 17.12.2015 | Issuance of no objection certificate for release of security | Compliance with previous judgment in WP(C) No. 3624/2018

Analysis:
The writ petition sought the setting aside of communications dated 29.10.2015 and 17.12.2015 and the issuance of a mandamus directing the respondent to issue a no objection certificate for the release of security. The petitioner contended that the communications were issued for multiple persons, including M/s. Ambika Vikas Udyog, whose earlier writ petition was allowed by the Division Bench. The respondents argued that the present petition was covered by the decision in WP(C) No. 3624/2018 for the same reasons. The court, considering the facts, quashed the challenged communications and directed MMTC to treat them as no longer operational. MMTC was instructed to release the security/bank guarantee amount to the petitioner within two weeks. Additionally, the Adjudication Officer was directed to pass an adjudication order within three months if no further hearings were planned.

The judgment emphasized compliance with the previous decision in WP(C) No. 3624/2018 and the need for MMTC to release the security amount promptly. The court's order aimed to ensure that the petitioner received the entitled amount without delay. The directive regarding the show cause notice indicated the court's expectation for timely adjudication, reinforcing the importance of legal compliance and procedural efficiency. The disposal of the writ petition and the related civil miscellaneous application signified the conclusion of the legal proceedings, with the court's orders providing clarity on the actions to be taken by the concerned parties.