TaxTMI 
TaxTMI 
2016 (8) TMI 970
X X X X Extracts X X X X
X X X X Extracts X X X X
....s mentioned in the cause title and is engaged in the export of different kinds of consumer items. The petitioner, for the purpose of exporting such goods, has been taking assistance of different individuals to source the goods and provide the details of foreign buyers. Upon such assistance and invention of foreign buyers and the contact established with them by the petitioner himself, transactions and deals are arrived at. That is how the petitioner arranges for export of these goods. 3. The petitioner, in para 4.3 of this petition, has set out the practice and procedure relating to exports. Since the petitioner's goods are under claim for duty drawback (export incentive), they are liable to be inspected/examined in accordance with t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rugs are concealed therein. The petitioner's case is, nothing was found but the petitioner was called upon to appear before the authorities. Summons was issued and the petitioner appeared before the Competent Authority. His statement was also recorded. 5. The petitioner, therefore, submits that holding of consignment serves no purpose and causes inconvenience not only to the petitioner but also to the third partybuyer. The petitioner has submitted that whatever samples are required to be drawn have now been drawn. Reports of the examination have been prepared and there are panchnamas in place. It is in these circumstances that the request to release the goods which are lying with the Department from 1242016 is made. 6. Upon such a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ld either take a decision and issue show cause notice and commence the adjudication proceedings promptly or should take steps so that the export consignments are not withheld for an unnecessarily long duration. There are circulars in place and there is a substantive power under the Customs Act, 1962 in terms of Section 110A. 8. In the present case also, we do not know why the petitioner was compelled to move this Court. 9. It is the contention of the respondents that it is only when the petitioner establishes that he is the owner and executes a bond in the proper form with such security and conditions as the Adjudicating Authority may require that the goods can be released. 10. We express no opinion on the contention insofar as the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entually its provisional clearance. 12. We do not express any opinion on the said assertions for they may have some impact on the ongoing investigation. We say nothing about the correctness or otherwise of the orders as well as the duty drawback granted in relation to the past exports. The respondents possess necessary and requisite power in law to probe and investigate even the past transactions and recover such amounts as are permissible in law. We express no opinion also on the outcome of the ongoing investigation. If the petitioner is able to satisfy the authorities with regard to his claim, as narrated and referred above, and complies with all the circulars, so also the requirement of furnishing a bond with such security and conditi....