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

2024 (2) TMI 32

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ross illegality but bring about a situation of absolute lawlessness in exercise of solemn public duties by such officials. Once there were orders passed by this Court and the same were binding, it was not permissible for the State Excise officers that without verification of all materials, they could resort to such drastic actions as assailed by the petitioners, merely for the reason that they have been conferred powers under the Bombay Prohibition Act. When law confers such drastic powers on the officers, it would also cast an onerous duty, for such powers to be exercised with great caution and responsibility, and only in public interest - in the facts of the case there can be no reason for the Excise officials to resort to the impugned actions, except to cater to the private interest of third parties. Any public servant vested with such serious powers as conferred on them in law, cannot be expected to abuse such powers. Thus, when it was a clear case that the goods in question were not prohibited goods and which were being dealt by the petitioners lawfully, the Excise Officials disregarding all canons of law, could not have painted the petitioners as some criminals. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d out in the afternoon session. 4. The proceedings were accordingly, called out for hearing in the second session, for Ms. Vyas to inform the Court the stand, the department would intend to take. However before Ms. Vyas would make her submission on the instructions, she had received, not only to our grave surprise but also to the surprise of Ms. Vyas, we find that there are two intervenors who have appeared before us, one is represented by Mr. Brijesh Pathak, Advocate who states that he is representing one MSB Chemical Limited, which is stated to be a company under the Companies Act 2013, through its Vice President (Operations) Mr. Shailendra Save. The other intervenor is represented by Mr. Sham Valve, Advocate who represents Laboratory Solutions India, which is stated to be an HUF through its Karta Mr. Hemanshu Rach, having its office at Princess street, Mumbai. The intervention applications are tendered and are taken on record to be registered. Copies of the same are also handed over to the advocate for the petitioners. 5. The contentions on behalf of the intervenors as urged before us, in supporting the seizure is shocking to say the least, namely that the imports of the e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. We accordingly direct, that the goods (Ethanol) belonging to the petitioners as seized by the respondents alongwith the vehicle shall forthwith be released to the petitioners. 10. However, as to what has transpired before the Court in the second half, namely the surfacing of the intervenors would not permit our judicial conscience to simplicitor close the proceedings by accepting the statement as made by Ms. Vyas as noted hereinabove. 11. Considering the materials as placed on record and the stand now taken on behalf of the department, it appears that insofar as the seizure of the goods as cleared under our orders passed by the Court are concerned, petitioners appear to have clearly suffered, not only at the behest of the respondents on their official accord but at the behest of the vested interest of private players, at whose instance it prima facie appears to us that the seizure in question has taken place. The petitioners have suffered at the hands of the excise department, not only in regard to the illegal detention of its goods as directed to be cleared by this Court but also in regard to their market standing and their reputation. 12. It prima facie appears, from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... defeat the orders passed by this Court. Not only the involvement of all these officers but the involvement of the private parties at whose behest such seizure was undertaken also needs to be inquired into, so that the trust and confidence of the traders like the petitioners in the rule of law in undertaking their business activities, is restored and re-enforced. 16. The Additional Chief Secretary, would also look into the insinuations as recorded in the newspaper reports and the intricate details and the allegation they contain against the petitioners, merely because the petitioners were dealing with the goods in question, that too as permitted under the orders of this Court. This more particularly as observed by this Court that the petitioner is dealing in such goods since last 50 years. 17. We cannot countenance the officers of the Excise Department acting in such illegal and highhanded manner. There are rules and regulations pertaining to seizure, they cannot be a party to any vilification campaign and to damage the business standing and reputation of the traders, in the manner in which the concerned Excise Officials have resorted in the present case, as if the petitioners .....

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