2021 (8) TMI 967

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NO. 985 OF 2021 - -
Customs
Maintainability of appeal - availability of alternative remedy - Provisional release of seized goods - Gold Ornaments - section 110A of Customs Act - HELD THAT:- The attempt of the Department is to bypass the remedy of an appeal against Ext.P10 and that too when, in the appeal preferred by them, interim orders have not been obtained as of yet. The extraordinary ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .SRI.RAJIT AND SRI.DINESH RAO JUDGMENT BECHU KURIAN THOMAS, J. This intra court appeal is preferred by the respondents in the writ petition against the interim order dated 27.07.2021 issued by the learned Single Judge. 2. The appellants are aggrieved by the direction of the learned Single Judge to release the gold ornaments seized from the shop of the petitioner. According to the learned Assis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue. 3. We have heard the learned counsel for the first respondent Adv. Rajit as well as the learned counsel for the 2nd respondent Adv.A.Dinesh Rao. 4. The learned counsel for the first respondent invited our attention to the decision in Commissioner of Central Excise, Bhopal v. Minwool Rock Fibres Ltd. [(2012) 3 SCC 518], where the Supreme Court had observed that the Departmental Circulars .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Department, on 2-8-2021 which was dismissed. The learned Single Judge had while dismissing the review petition observed that if the Department was aggrieved by the order under Section 110A issued by the Commissioner of Customs, the remedy was to challenge the said order and not to prefer a review, which was nothing but an appeal in disguise. 6. On a consideration of the entire materials on re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X