2016 (11) TMI 1081

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned Senior Panel Counsel appearing for the second respondent and Mr.V.Sundareswaran, learned Senior Panel Counsel appearing for the third respondent. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for disposal. 2. The petitioner is a Company incorporated under the provisions of the Companies Act, 1956, in the year 2007, consisting of three Directors and one of its Director was appointed as the Authorized representative so as to prosecute these proceedings. The petitioner is stated to be engaged in the business of timeshare vacation in tie-up with RCI-In International Company dealing with exchange holidays and sale of discount cards in tie-up with various restaurants, shopping compan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of medicaments by classifying them under the Customs Tariff Hearing 30045020 instead of under Customs Tariff Heading 21069099. Ultimately, the investigation proceeded in the manner contemplated under the provisions of the Customs Act, resulting in show cause notice being issued. (iii) At that juncture, the petitioner filed a Writ Petition before the High Court of Delhi in W.P.(C) 6660 of 2012, for issuing a direction to the Customs Authorities to exercise their powers under section 110A of the Customs Act, and permit provisional release of goods. The Court while disposing of the Writ Petition, by an order dated 13.12.2012, noted that out of three consignments, two consignments have already been cleared by executing a Bond for the f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irect the respondents 1 to 3 to grant provisional release of the goods covered under the Bill of Entry dated 06.05.2011; and iii) to direct the respondents 1 to 3 to pay godown charges and compensation for the loss suffered by the petitioner due to the alleged inaction of the respondents 1 to 3. 3.The learned Senior counsel appearing for the petitioner, on instructions, would submit that so far as the third relief sought for by the petitioner, i.e. for payment of godown charges and compensation, for the present, the petitioner does not press that relief, leaving it open to the petitioner to approach the appropriate forum at the appropriate time. This submission is placed on record, and accordingly, the relief No.(iii) is not dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nications to the fourth respondent Bank and along with the representation, the copy/copies of Bank Guarantee and shall be produced. The second respondent on receipt of the same, within a period of seven days from date of receipt of the representation, effect cancellation of the Bank Guarantee and duly intimate the same to the fourth respondent Bank with a copy marked to the petitioner. 7. This leaves us with the only issue, as to whether the petitioner would be entitled to a direction for provisional release of the subsequent cargo. 8. As rightly pointed out by the learned Senior Panel Counsel appearing for the second respondent, the power of provisional release under section 110A of the Act could be exercised pending the order of adj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to clothe the Tribunal with powers to pass such interim orders, as it may deed fit in the facts and circumstances of the case. 10. Thus, it was held that quite inherent in the appellate power and moreso in the case of the CEGAT to pass such interim orders as are necessary for the purpose of ensuring that the main relief sought in the appeal is available to the party at the end of the proceedings. 11. In the instant case, the goods were imported and Bill of Entry was filed in 2011. Though the High Court of Delhi issued directions to consider the petitioner s application for provisional release within a period of four weeks from 13.12.2012, the order was not complied with by the Department. The adjudication of the show cause notice has....