Court directs applicants claiming to be couriers to follow Section 132B procedure for goods release

The court disposed of the writ petition filed by individuals claiming to be couriers seeking the release of goods seized at Old Delhi Railway Station. Despite providing details of the goods' actual owners and furnishing receipts, the Income-tax Department did not release the goods. The court directed the individuals to follow the procedure under Section 132B and apply to the jurisdictional authority for the release of the goods within two weeks. The Assessing Officer was instructed to process the application within four weeks if the individuals cooperated fully.

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Issues involved:
Seizure of goods from couriers at Old Delhi Railway Station, claim of being couriers by petitioners, failure to produce bills/challans/builty receipts, request for release of seized goods, various hearings and statements recorded, jurisdictional authority for release of goods under Section 132B, disposal of writ petition with directions.

Analysis:
The judgment pertains to a writ petition filed by petitioners claiming to be couriers for the release of four gunny bags seized from them at Old Delhi Railway Station. The respondents received information that three persons were carrying the bags containing silver/gold jewelry and bricks without proper documentation. The police seized the goods and informed the Income-tax Department. The petitioners claimed they were merely couriers and provided details of the actual owners of the goods. Despite furnishing receipts and bills, the Income-tax Department did not release the goods. The petitioners requested the court to direct the respondents to release the seized goods.

In response, the respondents detailed various hearings where the petitioners and their representatives appeared but failed to provide complete information. The matter was adjourned multiple times for the petitioners to explain the assets seized. The original record contained statements and documents provided by the petitioners, indicating delays and incomplete information. Eventually, the Department sent the entire record to the jurisdictional Commissioners of Income-tax for further action as per the income-tax law.

The court referred to Section 132B, which provides the mechanism for requisitioning assets, and noted that the petitioners are assessed by the Assessing Officer in Ahmedabad. The court directed the petitioners to move an application before the jurisdictional authority for the release of the goods within two weeks. It instructed the Assessing Officer to deal with the application and pass appropriate orders within four weeks, provided the petitioners fully cooperate.

In conclusion, the writ petition was disposed of with directions for the petitioners to follow the prescribed procedure under Section 132B for the release of the seized goods.

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