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TMI Blog2020 (9) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ods/materials upto the value of ₹ 10 Crore. If the writ applicants furnish the Bank Guarantee, then the respondents shall provisionally release the rest of the goods (raw materials/finished) at the earliest. Post the matter for further hearing on 12-10-2020. - R/SPECIAL CIVIL APPLICATION NO. 10521 of 2020 - - - Dated:- 7-9-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH AND HONOURABLE MR. JUSTICE J.B.PARDIWALA Appearance: MR DHAVAL SHAH(2354) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; (A) YOUR LORDSHIPS may be pleased to issue a writ of Certiorari or writ n the nature of certiorari quashing and setting aside the detention and seizure dated 29.07.2020 (Annexure-H Colly), dated 03.08.2020 (Annexure-L M) 11.08.2020 (Annexure-W Colly); (B) In addition to and in alternate to relief (A) above, Your Lordships may be pleased to direct the Respondents their servants and agent to release the goods provisionally, on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble semi-broken/broken motor by mentioning CTH 7204 49 00 under the Other Ferrous Waste and scrap. 5. The raw-materials and finished goods lying in the factory were seized under four different Seizure Memos dated 29th July, 2020 and the seized goods were handed over to the Operation Manager under the Panchnama dated 29th July, 2020. It appears that the respondent No.4 directed the writ applicants vide letter dated 03.08.2020 to pay the total differential duty of ₹ 2,51,13,372/- and the interest as applicable on the ground that the benefit of the Notification No.50/17-CUS dated 30th June, 2017 was not available in respect of the Copper Scrap Barely/Birch in which case the said duty is required to be paid at the rate of 5% and, therefore, the assessable value needs to be re-assessed in view of the different prices of respective types of scrap. It also appears from the materials on record that the finished goods, i.e., after dismantling/segregated scrap of 78710.6 Kgs of the estimated value of ₹ 1,72,25,108/- of the ownership of M/s. CMR Chiho Recycling Technologies Pvt. Ltd stored in the premises of their sister concern, namely, M/s. CMR Chihor Industries Pvt. Ltd, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izure of the goods itself. The principal argument of Mr. Parikh is that wrong classification of the goods under a particular head can never be liable to confiscation and, therefore, the seizure itself is illegal. 11. On the other hand, this writ application has been vehemently opposed by Mr. Vyas. Mr. Vyas has raised a preliminary objection as regards the maintainability of this writ application on the ground of availability of alternative remedy in the form of statutory appeal to the writ applicants. Mr. Vyas would submit that the order of seizure of goods as well as the order of provisional release of the goods is appealable under the provisions of the Customs Act, 1962. 12. According to Mr. Parikh, the order of seizure is not appealable and the only remedy for his clients is to come before this Court invoking its writ jurisdiction under Article 226 of the Constitution of India. 13. Mr. Parikh would submit that, as on date, the business of the Company has come to a standstill. The seizure of the goods by the Department has virtually brought the entire Industrial Unit to a grinding halt. Almost 250 workers are without wages as there is no work with the Company because of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23,482 .80 4.08.20 01.09.20 694.00 18.25 3802.85 123.40 _ 112- 115 3. CCIIPL 11.08.20 ICD _ 23,59,891.44 13.08.20 31.08.20 4.31 18.27 23.59 0.765 _ 139- 141 4. CCIIPL 11.08.20 ICD _ 3,22,56,787. 02 13.08.20 05.09.20 128.00 39.68 322.56 78.99 _ 142- 145 5. CCRT 03.08.20 _ _ _ _ _ _ _ _ _ 9.72 106 6. CCIIPL 06.08.20 _ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Guarantee amount Entire amount of duty leviable on seized goods (Duty @ 2.5% + 10% Surcharge) 1774123 IGST @ 18% 6125564 Total duty 7899687 Redemption Fine @ 10% of value of seized goods. 3225679 Penalty @ 5% of the value of seized goods. 1612839 Total 12738205 i.e. 1.28 Crore Bond Value Value of Goods seized 17225108 Bank Guarantee amount Entire amount of duty leviable on seized goods (Duty @ 2.5% + 10% Surcharge) 473690 IGST @ 18% 85264- Total duty 558954 Redemption Fine @ 10% of value of seized goods. 861255 Penalty @ 5% of the value of seized goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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