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TMI Blog2017 (3) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... rity of law - the sealing of machinery not justified. Insofar as the release of raw materials is concerned, by virtue of the provisions of section 110A of the Customs Act, the respondent authorities are duly empowered to release the goods pending adjudication on taking a bond from the owner in proper form with such security and conditions as the adjudicating authority may require - The deponent has submitted that he is willing to execute such bond as may be required for release of the raw materials - there should be no impediment in releasing the raw materials subject to the petitioner executing the requisite bond. Petition allowed - decided in favor of petitioner. - Special Civil Application No. 21351 of 2016 - - - Dated:- 16-1-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner also came to be sealed by the excise officers. Thereafter, a complaint being Investigation No. INV/DGCEI/VRU/33/2016-17 came to be registered with the Gorva Police Station, District Vadodara for the offences punishable under sections 9(1), (b), (bb) and 9(1) (c) of the Central Excise Act, 1994, pursuant to which the deponent of the petition (hereinafter referred to as the deponent ) who is a partner of the petitioner firm came to be arrested and was subsequently granted regular bail by an order dated 17.10.2016 passed in Criminal Miscellaneous Application No.19605 of 2016, subject to certain terms and conditions. Pursuant thereto, the deponent has deposited an amount of ₹ 10,00,000/- within a week from the date of release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Officers. The attention of the court was invited to the show cause notice dated 07.08.2016 issued by the Additional Director General, Directorate General of Central Excise Intelligence, to point out that the same does not contemplate confiscation of the machinery which has been sealed by the authorities. It was pointed out that the scheme of seizure and confiscation, etc., even in relation to the Central Excise Act, 1944 is contained in sections 100 to 110A of the Customs Act, 1962, however, there are no specific provisions vis-a-vis sealing of goods. It was pointed out that under sub-section (2) of section 110 of the Customs Act, where any goods are seized under sub-section (1) thereof, and no notice in respect thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondents is just, legal and proper, and does not warrant interference by this court. It was pointed out that as far as de-sealing is concerned, no objection letter dated 23.12.2016 has already been issued by the DGCEI to the jurisdictional Assistant Commissioner, Central Excise Division, Surendranagar, whereas insofar as the release of raw materials is concerned, the same would be subject to the petitioner executing the requisite bond in that regard. As regards the contention raised on behalf of the petitioner that the respondents have no power to seal the machines, the learned Standing Counsel is not in a position to point out any provision which empowers the respondents to seal the machines. Be that as it may, in the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions as the adjudicating authority may require. The deponent has submitted that he is willing to execute such bond as may be required for release of the raw materials. Under the circumstances, there should be no impediment in releasing the raw materials subject to the petitioner executing the requisite bond. 7. In the above view of the matter, the petition succeeds and is, accordingly, allowed. The respondents are directed to forthwith de-seal the two machines of the petitioner sealed by them, as reflected in the panchnama dated 29.06.2016. The respondents are further directed to forthwith release the raw materials seized by them under the panchnama dated 29.06.2016 on the petitioner executing necessary bond for this purpose. Rule is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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