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TMI Blog2019 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... was incumbent upon the Committee constituted by the CTT to have concluded its proceedings and determined whether the documents submitted by the Petitioners were genuine and whether the documents proved their ownership of the seized goods. This exercise could not have gone on endlessly and that too for over three years. As far as the Petitioners objections to the constitution of the Committee by the CTT is concerned, as already noticed hereinbefore, there was no legal basis for the Petitioners to question the constitution of such a committee. The Petitioners not having challenged the judgment dated 12th February 2016 passed by this Court negating their pleas, could not have turned around to question the constitution of the committee - The Court accordingly hereby negatives the objections raised by the Petitioners to the constitution of the Committee by the DT T and directs the Committee to now conclude its proceedings by preparing and releasing its report on the documents submitted by the Petitioners not later than 31st July 2019. Petition disposed off. - W.P.(C) 9308/2018 & CM 40819/2018 - - - Dated:- 3-7-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the Petitioners, after their seizure on 1st March 2014, the 24 cartoons were loaded on a tempo and taken to the Power House, Ring Road godown of the Respondent. It is stated that the Petitioners 3 to 9 then approached the DT T but were not permitted to even have a look at the goods. It is stated that the goods were next moved to Vyapar Bhawan, Indraprastha Estate. An inventory was stated to have prepared of the goods on 11th March 2014, during which the Petitioners were not asked to participate. It is stated that on 18th April 2014 one M/s Shaswat Jewels (P) Ltd. whose goods were purportedly carried by Bharat Kumar Praveen Kumar Co., i.e., Petitioner No.9, made a request for release of the goods by furnishing the relevant documents like registration certificate of the dealers in Gujarat who had dispatched the goods and the dealer in Dealer in Delhi who was to receive such goods. But this was not responded to. 4. It appears that on 9th/10th May 2014, some of the seized goods kept at 13th floor of the Vyapar Bhawan in the custody of the Respondent was stolen. This led to registration of FIR No. 183 of 2014 under Sections 454 and 380 of the Indian Penal Code ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained either undetected or was allowed to continue. The provisions of the Delhi Value Added Tax Act ( DVAT Act ) were being flouted with impunity. (iv) There was no infrastructure with the DT T to deal with the contingency where goods valued at around ₹ 4 crores were required to be detained and kept in the custody of the DT T. As far as the goods seized were concerned, some portion of the same had already been stolen leading to the registration of a criminal case. (v) In the absence of the proper documentation in respect of the seized goods, being produced to the satisfaction of the DT T, the order dated 20th May, 2014 passed by the Assistant Commissioner could not be faulted and did not call for interference. 4. The Court in its judgment dated 12th February, 2016 then noted that it was necessary for the DT T to unearth the complete facts as to how the goods were despatched in the first place and from whom in Gujarat and what is the precise modus operandi adopted in despatching such valuable goods through railway vans and then through some thelawalas in Delhi . A further question was as to how and why cash along with valuable jewellery was b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enior officers of the DT T to examine and verify the claims of the Petitioners. This was done by the CTT pursuant to the powers under Section 67 and Section 79 (1) (d) and (i) of the DVAT Act. It is stated that in order to ascertain the identity of the owners of the goods, teams were constituted to verify the particulars in respect of the following three consignees /dealers in Delhi: i. Kashvijeel Pvt Ltd, 153 Aggarwal Cyber Plaza, Netaji Subhash Place, Pitampura. ii. Malhotra Jewellers, 1227, Darya ganj, Delhi. iii. Radhey Shyam Jewellers, Sadar Bazar, Delhi. 8. According to the DT T, the verification report revealed that no purchases were made by any of the above dealers from any of the dealers/consigners in Gujarat. Therefore, it was concluded that the identities/details of the consigners and consignees, as provided by the Petitioners, were false. It was then decided to invite the Petitioners for a personal hearing on 17th October, 2016. However, the Petitioners declined to participate in the hearing as they questioned the very constitution of the Committee. 9. This Court has been shown the files of the DT T which contain the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year has elapsed since the seizure of the goods and therefore the Commissioner could not make any assessment of tax qua the said goods. 13. The Court finds that the Petitioners are proceeding on a misconception as regards the order passed by this Court on 12th February, 2016 in W.P.(C) No.3799/2014. It will be recalled that the prayers in the said writ petition were more or less similar to the prayers in the present writ petition viz., that the seized goods must be released and that too in favour of the Petitioners. This Court in its judgment dated 12th February 2016 negated the said prayers and granted a limited direction permitting the Petitioners to produce whatever documents they had in their possession before the DT T for verification and to ascertain if the claims of the Petitioners as regards ownership of the goods were substantiated. 14. The Committee constituted by the CTT was only in aid of the above directions issued by this Court in the judgment dated 12th February, 2016. This was in the nature of a fact-finding exercise only to verify if the claims made by the Petitioners as regards the ownership of the goods in question were sustainable in law. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the constitution of the committee. Having submitted the documents in their possession to the DT T pursuant to the orders of this Court, the Petitioner ought to have cooperated with the DT T and enabled it to complete the exercise of verifying those documents and giving a finding thereon. They instead raised needless objections thereby frustrating the work of the Committee constituted by the CTT. 18. The Court accordingly hereby negatives the objections raised by the Petitioners to the constitution of the Committee by the DT T and directs the Committee to now conclude its proceedings by preparing and releasing its report on the documents submitted by the Petitioners not later than 31st July 2019. The copy of the said report will be made available to the Petitioners. If the Petitioners are aggrieved by such report, it will be open to the Petitioners to seek appropriate remedies as may be available to the Petitioners in accordance with law. 19. As far as the other directions issued by this Court in its judgment dated 12th February 2016 are concerned, the Court would impress upon the DT T the need to complete the exercise expeditiously and prepare and place before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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