TMI Blog2022 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962 via the Finance Act, 2022. Therefore, this aspect of the matter is also receiving the attention of the Supreme Court. It is relevant to note that in the counter-affidavit filed in the abovementioned writ petition, averments have been made by the respondents, in rebuttal, vis- -vis the SOP dated 29.03.2016. These are captured on page 2 of the counter-affidavit - Although, no rejoinder has been filed, Mr Gautam has attempted to explain that the stand taken by the respondents would not withstand scrutiny. Although a DPC was convened in December 2021, the writ petitioner was not considered. Mr Gautam says that the official respondents could consider the following: (i) Expedite the adjudicatory process vis- -vis the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on made in the first paragraph of the SCN dated 26.09.2019. For the sake of convenience, the said parts of the SCN are extracted hereafter: Subject : 1. Seizure of gold jewellery weighing 50630 (50580 gms of 22Kt and 50 gms of 24 Kt) grams having market value of Rs. 13,69,43,600/- (Rupees Thirteen Crores Sixty Nine Lakh Forty Three Thousand and Six Hundred only) by DRI (Hqrs.), New Delhi on 24/25.04.2019. 2. Seizure of 25 foreign origin gold bars weighing 25000 grams, cut pieces of gold bars, gold dust and assorted gold jewellery weighing 26404 grams and silver slabs weighing 44778 grams cumulatively valued at Rs. 14,54,38,757 (Fourteen Crore fifty Four Lakh Thirty Eight Thousand Seven Hundred Fifty Seven only) on 24/25.04.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23.07.2021 and 05.08.2021 demonstrate that during the period in issue, the said SOP was inoperable. 6.1 To complete the narration, it may also be relevant to note that that the responses to the aforementioned RTI applications are dated 16.08.2021 and 27.08.2021. 7. In this context, Mr Gautam has drawn our attention to the two shipping bills, qua which allegations have been raised vis- -vis the noticees arrayed as parties in the aforementioned SCN. These shipping bills are dated 20.02.2019 and 13.03.2019. 8. We may also note, (something which Mr Harpreet Singh, who appears on behalf of the respondents/revenue, has brought to our notice) that the private individuals (who, as indicated above, are noticees in the aforementioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Crl.M.A.No.12498/2022, for vacation of interim order dated 12.04.2021. 10.1 It is relevant to note that in the counter-affidavit filed in the abovementioned writ petition, averments have been made by the respondents, in rebuttal, vis- -vis the SOP dated 29.03.2016. These are captured on page 2 of the counter-affidavit. (See page 673 of the case file.) 10.2 Although, no rejoinder has been filed, Mr Gautam has attempted to explain that the stand taken by the respondents would not withstand scrutiny. 11. In our opinion, the matter requires adjudication. 12. Mr Gautam has indicated to us that pursuant to the order dated 29.10.2021, a reply dated 20.11.2021 to the SCN has been filed by the writ petitioner. 13. Mr Gautam has con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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