TaxTMI 
TaxTMI 
2010 (5) TMI 489
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....nstitution of India, the petitioner has prayed for the following substantive relief : "[a] That this Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or direction, directing the Respondents to forthwith allow the Petitioners clearance of the consignment of CPDs weighing 784.28 carats imported and sought to be cleared under Bill of Entry 009080 dated 26-11-08. [aa] That this Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or direction, setting aside the letter dated 17-3-2010 issued by Respondent 4." 3. The facts stated briefly are that the petitioner is a Private Lim....
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....uctions to the concerned officers to release the cut and polished diamonds seized under panchnama dated 27th August 2008 at the earliest. On 29th December 2009, petitioner deposited all the aforesaid demand drafts in the Bank of Baroda vide TR-6 challans dated 29th December 2009 and intimated Assistant Commissioner of Customs, respondent No. 3 for early release of cut and polished diamonds since the same were urgently required for the purpose of business commitments and to save demurrage/detention charges. The petitioner and its directors also preferred appeals and stay applications before the Customs, Excise & Service Tax Appellate Tribunal on 5th January 2010, challenging the order dated 26th November 2009. Since the petitioner did not re....
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....n not permitting the petitioner to redeem the goods in question. It is further submitted that the petitioner had obtained demand drafts in favour of the respondents and had deposited the same with the Bank of Baroda vide TR-6 challans dated 29th December 2009. It is pointed out that the Order-in-Original is dated 26th November 2009, hence, the period of thirty days in terms of the said order would expire on 27th December 2009; that 25th, 26th, 27th and 28th December 2009 were holidays. Hence, by depositing the Demand Drafts with TR-6 challans dated 29-12-2009, there was substantial compliance with the order of the respondent No. 2. Hence, there was no justification on part of the respondents in not releasing the goods in question. 7. ....
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.... December 2009 were holidays. Immediately on the next day thereafter, the petitioner has obtained TR-6 challans and deposited the demand drafts with the Bank. Hence, if the time stipulated under the said order is computed in terms of Section 10 of the General Clauses Act, the period stipulated in the order would stand extended till the next working day, that is, 29th December 2009, on which date, admittedly the petitioner had obtained the TR-6 challans and thereafter deposited the demand draft with the Bank on the very next day. In the circumstances, it cannot be stated that there is non-compliance of the order dated 26th November 2009. In the aforesaid premises, the respondents are not justified in denying redemption of the goods in questi....