TaxTMI 
TaxTMI 
2016 (4) TMI 8
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....ir, Cargo, Export) New Delhi. The operative portion of the impugned order reads: In accordance with the directions of the Hon'ble High Court of Delhi order dated 11.2.2011 in Civil Writ Petition No. 13070/2009, I hold that the goods, gold jewellery, seized at the airport belong to M/s. Vee Ess Jewellers and therefore the request for re-export by M/s. Mahesh & Co. Singapore cannot be accepted. The SCN No. DRI F.No. 333/VI/3/2009-GI/Pt./29 dated 3.2.2010 issued by Directorate of Revenue Intelligence, New Delhi will be adjudicated separately. The Debt recovery Tribunal is to be informed for issuing necessary orders in the case before them. 2. The relief sought in the present appeal is invalidation of the impugned order and permission....
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....re inter alia on the ground that appellant was the owner of the goods and there was no violation of any Indian law in the export of the gold jewellery. 7. The appellant filed a writ petition (C. NO. 13070/2009) before Hon'ble High Court of Delhi seeking, inter alia, a direction to the respondent herein for permission to re-export the goods and alternatively for a direction to the respondent to hear the appeal and decide its representation for re-exporting the goods. The Writ Petition was disposed of by the order dated 4.10.2010. To the extent relevant and material to this appeal, the operative portion of the Hon'ble High Court's order reads:- After hearing the learned Counsel for the parties and in view of the totality of ....
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....h law; and therefore, if such determination were within the powers of Commissioner so to do. 9. Before the respondent, in the adjudication proceedings, the appellant /exporter claimed title to the gold jewelry. Similarly SBI also claimed entitlement to the same goods on the basis of a hypothecation agreement entered into with M/s. Vee Ess Jewelers. 10. The Tribunal, by the order dated 1.11.2012, in Customs Misc application No. 562/2012, allowed the application filed by SBI seeking to implead itself as a party to the appeal. Shri I P S Oberoi, learned Counsel representing SBI submits that there were certain proceedings against M/s. Vee Ess Jewellers, pending before the Debt Recovery Tribunal, under provisions of the Recovery of Debts d....
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....eks to establish that the goods belong to it and had been exported to India; and one else is entitled to return of this jewellery. Consequently, M/s. Vee Ess Jewelers could not have hypothecated these goods to SBI, is the substance of appellant's submission. The respondent SBI contests this assertion of the appellant with matching vehemence. 15. It requires to be noticed that M/s. Vee Ess Jewellers was not impleaded as a party to this appeal. Since the claim of SBI to the seized goods is predicated on the basis of a hypothecation agreement between itself and M/s. Vee Ess Jewellers, entitlement to recovery of its dues by attachment and sale of the gold jewelry depends upon M/s. Vee Ess Jewellers having title to these goods. Resolution....