2016 (11) TMI 617

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. ORDER P.C. : After having heard Mr. Kantawala, learned Counsel appearing for the Petitioner and Mr. Jetly, learned Counsel appearing for the Respondents and perusing with their assistance the petition, affidavit in reply, the civil application as also the affidavit­in­reply thereto, we are of the opinion that with an appropriate clarification and by keeping all ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessment order. It is submitted by Mr. Kantawala that this imposition is unreasonable and excessive so also arbitrary. The conditions imposed for payment of duties and as quantified by the DRI­the Investigating Agency, are ex facie illegal. 4. On the other hand, Mr. Jetly seeks to justify this entire exercise by pointing out that a fraud on the public is perpetrated and is continued ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t been produced. Thus, some of the documents could not establish correlation and some of those produced appear to be fabricated and not genuine. 5. It is in these circumstances that the Directorate of Revenue Intelligence's recommendations may not bind the Authorities but based on the seizure effected and the version of the Investigating Agency, a conditional prima facie provisional assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue is restrained from issuing a show cause notice and passing an order of adjudication in furtherance thereof. The adjudication proceedings can be initiated and concluded on their own merits and in accordance with law, uninfluenced by any provisional release order. We expect that the Revenue would do that expeditiously for it has claimed to have unearthed a huge fraud perpetrated on public. ....