Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (12) TMI 966

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ms Act, 1962. Once the exportable goods are entered in the customs automated system by generating shipping bill in terms of section 50, the proper officer is required to clear the goods under section 51. As per sub-section (1) of section 51, where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty if any assessed thereon an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng identical, all the three writ petitions are taken up together for consideration. 2. Heard Mr. Darius Shroff, learned senior counsel for the petitioners and Mr. J. B. Mishra, learned counsel for respondent No.2. 3. Petitioners before us are manufacturers and exporters of silk fabrics and carpets. Their export consignments have been held up by officials of respondent No.2. In this connectio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f submits that respondents have taken samples of all the consignments for verification. In so far representation of the petitioners are concerned, there is no response to the same compelling them to file the writ petitions. After the writ petitions have been filed, two seizure memoranda issued by the Senior Intelligence Officer in the Directorate of Revenue Intelligence, Mumbai Zonal Unit seizing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 51 of the Customs Act, 1962. Once the exportable goods are entered in the customs automated system by generating shipping bill in terms of section 50, the proper officer is required to clear the goods under section 51. As per sub-section (1) of section 51, where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty if any ass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing personal hearing to the petitioners; (ii) Whatever decision is taken, the same shall be communicated to the petitioners; (iii) Mr. Mishra shall file affidavit by the next date justifying withholding of export consignments without any order of seizure. 9. Stand over to 12.01.2021. 10. This order will be digitally signed by the Private Secretary of this Court. All concerned will .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates