2017 (3) TMI 410

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....9.06.2016 (Annexure "A" to the petition). The petitioner also seeks a direction to the respondent authorities to immediately release the raw materials and other materials seized by them, as reflected in the panchnama dated 29.06.2016 (Annexure "A" to the petition), on the petitioner executing necessary bond for this purpose. 2. The petitioner, a partnership firm, is engaged in the business of manufacturing of filtered cigarettes. It is the case of the petitioner that it has been issued excise registration certificate in Form RC-2 for manufacture of cigarettes. A seizure operation was conducted on the unit of the petitioner firm on 29.06.2016, whereby the officers of the Central Excise department seized various raw materials and packaging....

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.....2 It appears that in the bail application filed by the deponent, the respondent authorities had filed an affidavit-inreply, wherein it was, inter alia, stated that the department has no objection in de-sealing the machines, provided that the petitioner and his newly registered unit at Muli, Surendranagar undertakes to own the liability, pertaining to central excise on M/s Devraj Tobacco Company, Muli, Surendranagar. It is the case of the petitioner that various representations had been made to release the seized raw materials as well as to de-seal the machineries, however, till date the same have not been considered. Being aggrieved, the petitioner has filed the present petition seeking the reliefs noted hereinabove. 3. Mr. S. P. Majmud....

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.... Customs Act, extending the period of seizure for any further period. Therefore, continuation of the seizure is not legal. The attention of the court was invited to the averments made in paragraph-6 of the affidavit-in-reply filed on behalf of the fourth respondent to submit that the said respondent has vide letter dated 04.01.2017 imposed conditions for de-sealing the two machines, to submit that when there is no power to seal or continue with the seizure of the machines, the question of imposing any conditions would not arise. It was, accordingly, urged that the respondents be directed to forthwith de-seal the two machines unconditionally and to release the raw materials seized, upon the petitioner executing appropriate bond in that regar....

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....ns of sub-section (2) of section 110 of the Customs Act, since no notice under sub-section (1) thereof has been given in respect of the sealed machines, and no order extending the period of six months has been passed, continuation of the sealing of the machines in question, is clearly without any authority of law. Therefore, the respondents are not justified in not de-sealing the two machines in question despite the fact that the DGCEI has given no objection certificate in that regard. Insofar as imposition of conditions for de-sealing the machines is concerned, when the respondents have no authority to continue with the sealing, the question of imposition of any condition for de-sealing the same would not arise. 6. Insofar as the releas....