Court orders refund claim decision, bank account de-freezing, and seized goods release under Criminal Procedure Code

The court allowed the writ petition, directing the concerned authorities to decide on the refund claim within four weeks, even without all required documents submitted by the petitioners. The court noted that the de-freezing of the bank account had been addressed by the respondents. The petitioners were granted liberty to file an application under the Code of Criminal Procedure for the release of the seized goods, with directions for release upon approval by the Trial Court.

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Issues:
Refund of deposit, De-freezing of bank account, Release of seized goods

Refund of deposit:
The petitioners sought a writ of mandamus for the refund of deposits made by them along with interest. The goods imported by the petitioner were seized due to alleged mis-declaration and undervaluation. A show cause notice was issued, leading to an Order-In-Original dated 31.12.2013, which was challenged before CESTAT. After several proceedings, CESTAT allowed the appeal of the petitioners on 23.12.2019. The petitioners approached the court seeking a refund of the deposited amounts. The court directed the concerned authorities to decide on the refund claim within four weeks, even if the required documents were not submitted by the petitioners.

De-freezing of bank account:
The petitioners requested the de-freezing of a specific bank account, which the respondents had already written to the bank about. The court noted that the grievance regarding the de-freezing of the account did not persist as the necessary steps had been taken by the respondents.

Release of seized goods:
The goods seized in 2012 were kept in the custody of the manager of the petitioner. Due to unlawful activities by unknown individuals, including the manager, the matter was pending before the Trial Court in Delhi. The petitioners were advised to file an application under the Code of Criminal Procedure for the release of the goods. The court granted liberty to the petitioners to file the application, and once the Trial Court approved the release, the respondents were directed to release the goods accordingly.

In conclusion, the court allowed the writ petition, addressing the issues of refund of deposit, de-freezing of the bank account, and release of seized goods based on the specific circumstances and legal provisions applicable to each matter.

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