9911796707
TMI Blog2024 (12) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... price, prevailing at the relevant time, of the goods which was sold in violation of the order passed by this Court in case the petitioner succeeds in appeal or in revision, if any. Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N.RAY Appearance: For the Petitioner(s) No. 1: Aaditya D Bhatt (8580). For the Petitioner(s) No. 1: Chandni S Joshi (9490). For the Respondent(s) No. 1: Mr Ankit Shah (6371). For the Respondent(s) No. 2,3: Mr Siddharth H Dave (5306). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Advocate Mr. Aaditya D. Bhatt for the petitioner; learned advocate Mr. Ankit Shah for the respondent No. 1 and learned Senior Standing Counsel Mr. Siddharth Dave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xty Three]. It is also not in dispute that the writ-applicant failed to make an appropriate declaration in this regard at the Airport. Upon search, the gold was recovered from the possession of the writ-applicant and the same came to be seized by the Customs Officer. The seizure memo/panchnama dated 26.11.2021 is at Page-25 of the paper-book. 3. The writ-applicant is here before this Court with the present writ-application as he has received an intimation from the Deputy Commissioner (AIU), SVPI, Airport, Ahmedabad that the gold seized is now to be disposed of by way of an auction under Section-150 of the Customs Act, 1962. 4. At this stage, Mr. Bhatt submitted that his client is ready and willing to pay the duty in accordance with the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re or hazardous in nature or the depreciation or there is likelihood of depreciation in the value of the goods with the passage of time. The constraints of the storage space for the goods or any other relevant consideration also falls within Section-110 (1A) of the Act. Indisputably, in the case on hand, the goods are not perishable or hazardous in nature being gold. There cannot be any constraints of storage space for such goods. In such circumstances, if the authority has thought fit to invoke the Sub-section 1A of Section-110 of the Act, then it could be only on one ground i.e. the depreciation in the value of the goods. 8. We want the respondents to make its stance clear. Let Notice be issued to the respondents, returnable on 16.02.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court, the petitioner may be permitted to raise the contention of payment of the market price of the gold in the event if the appeal and the further proceedings are in favour of the petitioner. 7. Considering the above submissions, we fail to understand as to how the respondent-authorities could have disposed of the gold in November, 2022 in breach of the interim-order passed by this Court which has continued to operate till date. 8. Instead of calling upon the respondents to give explanation for breach of the order of this Court, in the interest of justice, we hereby direct the respondent-Authorities to pay the market price, prevailing at the relevant time, of the goods which was sold in violation of the order passed by this Court in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
