2021 (12) TMI 169

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..... goods and the vehicle, which are the subject matter of proceedings for confiscation. The Statute itself provides for such a remedy. The Courts must be slow to exercise the power under Article 226 of the Constitution of India, especially in matters where Section 130 of the Act is invoked by the Proper Officer. The reluctance to exercise the extraordinary powers stems from the fact that such orders will have a tendency to interfere with the power conferred by the Statute. Even otherwise, if a party aggrieved by the proceedings under Section 130 of the Act has an alternative remedy, and if this Court interferes with proceedings under the Act, the scheme and purport of the Statute will be affected - In the instant case, the impugned notices .....

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..... that perspective. 3. According to the petitioner, the conditions specified under Section 130 of the Act does not arise in the instant case warranting initiation of proceedings under Section 130 of the Act and, therefore, the notices are ex facie illegal, without authority and liable to be interfered with in exercise of the powers under Article 226 of the Constitution of India. The learned counsel relied upon the availability of the physical invoice and the e-way bill generated by the supplier as sufficient requisites under law while goods are transported and hence the attempt of the Proper Officer to enter into a roving enquiry at this stage, in exercise of the power under Section 130 of the Act was not warranted. 4. The learned Senio .....

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..... aying further proceedings pursuant to Exts.P6 and P6(a) notices or to direct release of the goods and the vehicle, which are the subject matter of proceedings for confiscation. The Statute itself provides for such a remedy. 7. The Courts must be slow to exercise the power under Article 226 of the Constitution of India, especially in matters where Section 130 of the Act is invoked by the Proper Officer. The reluctance to exercise the extraordinary powers stems from the fact that such orders will have a tendency to interfere with the power conferred by the Statute. Even otherwise, if a party aggrieved by the proceedings under Section 130 of the Act has an alternative remedy, and if this Court interferes with proceedings under the Act, the .....

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