9911796707
TMI Blog2016 (8) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... "13. In that view of the matter, the Court holds that the action of the Department in continuing to retain the seized goods of the Petitioner, in respect of which the Petitioner has paid customs duty as assessed, without issuing a SCN within the mandatory time limit in terms of Section 110(2) of the CA, is unlawful. The Court accordingly directs that the goods seized shall be released unconditionally to the Petitioner immediately and in any event not later than two weeks from today. However, this will not preclude the Department from proceeding to take any further action as permissible to it in law including proceeding against the Petitioner under Section 124 of the CA." 2. In the present writ petition the petitioner/assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unconditionally to the Petitioner immediately and in any event not later than two weeks from today. However, this will not preclude the Department from proceeding to take any further action as permissible to it in law including proceeding against the Petitioner under Section 124 of the CA." 4. It is pointed out that the above directions have not been complied with. 5. The Deputy Commissioner of Customs, Group (7H)ICD, Tughlakabad, New Delhi, issued a letter dated 16th June, 2016 where after reproducing the operative portion of the Court's order dated 2nd June, 2016, it is stated in para 3 that "The aforesaid order has been accepted by the competent authority as per the Hon'ble High Court dated 2-6-2016 the seized goods are be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will furnish to the Deputy Commissioner Customs an undertaking by way of affidavit to fully cooperate in any proceedings that may be commenced under Section 124 of CA. 9. The Court further directs the Deputy Commissioner of Customs, Group (7H) ICD, Tughlakabad, to personally file an affidavit explaining on what basis he proceeded to undertake re-assessment of the goods in question under Section 17 of the CA, when the direction of this Court was explicit that the Department could proceed under Section 124 of the CA by issuing proper notice to the Petitioner. This affidavit be filed not later than two weeks from today with an advance copy to the counsel for the Petitioner. It is made clear that it will be open to the Petitioner to urg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities are available to them including the option to proceed under Section 124(3). In the circumstances, the only finding of the Court was the failure to issue show cause notice within the time stipulated by law meaning that the goods were to be unconditionally released. There was no question of the revenue, therefore, from being precluded from using its power to bring to assessment the entire quantum, and classifying them for the purposes of customs duty or seeking to recover the correct amount due. Additionally, the option to impose penalty and/or confiscate the goods in terms of the expressed stipulation under the Customs Act, 1962 was also maintained. In the circumstances in regard to the plain terms of order whilst not wishing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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