AI Drafter 
TaxTMI 
TaxTMI 
2019 (7) TMI 193
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....l background, as noticed in the above order, requires to be noted. The relevant portion of the said order reads as under: "1. This writ petition has been filed by nine Petitioners in rather unusual circumstances. Of the nine Petitioners, the first two are thelawalas (cart pullers) and the other seven have described themselves as 'Angadias,' i.e., persons engaged in the business of arranging transportation of goods through road and rail. 2. The subject matter of the writ petition concerns the seizure by the Respondent, Commissioner of Trade and Taxes (CTT) in the Department of Trade and Taxes (DT&T) of 24 cartons containing gold and silver jewellery as well as cash worth nearly Rs. 4 crores found loaded on two thelas (goods carts) at around 10.30 am on 1st March 2014 from the railway parcel van of the Ahmedabad Express which arrived at the Old Delhi Railway Station. According to the Petitioners, the said 24 cartons were meant for delivery to the seven Angadias (Petitioners 3 to 9) having been despatched by some parties in Gujarat. 3. The 24 cartons found loaded on the two thelas of Petitioners 1 and 2, were seized by the Respondent, by issuing two Goods De....
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....dging the aforementioned FIR including the copy thereof. A request was also made by the Petitioners to take stock of the inventory lying with the DT&T to satisfy themselves that those goods were seized on 1st March 2014. 6. An order dated 20th May 2014, passed by the Assistant Commissioner, Enforcement-II Branch of the DT&T, declining the application dated 16th May 2014 by the Petitioners for release of the goods and to compensate the Petitioners as regards the stolen goods. Thereafter the present petition was filed praying that the Court should summon the entire record relating to the seizure, quash the GDOs dated 1st March 2014 and the order dated 20th May 2014 declining the Petitioners' application for release of the goods." 3. Pursuant to the pleadings filed in the above writ petition, and after perusing the status reports filed, this Court came to the following conclusions in its judgment dated 12th February, 2016: (i) The Petitioners in the said writ petition had failed to produce the documents to prove their ownership of the goods that had been seized. (ii) There was no averment in the writ petition to the effect that at the relevant time i.e. 1....
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....d to the stolen goods, the Petitioners are free to pursue the remedies available to them in accordance with law. 30. The documents placed in sealed covers, to the extent they concern the criminal investigation, shall be handed over by the Registry to Mr. Surender Dalal, Inspector, Crime Branch, Rohini, who is present in the Court, after obtaining appropriate acknowledgment. The other documents in sealed covers pertaining to the DT&T shall be handed over to any senior officer of the DT&T on his producing the necessary authorisation and the Registry will obtain an acknowledgment from the said officer. 31. The Crime Branch will pursue the investigation of aforementioned FIR to its logical end as expeditiously as feasible." 6. From the short affidavit filed by the Special Commissioner, DT&T in the present petition on 28th September 2018, it appears that pursuant to the above order, the Petitioners on 31st March 2016 submitted their representations through their advocate to the DT&T enclosing the following documents: "i. List of goods carried by each angadia; ii. Invoices containing names of senders/receivers; iii. Description, value and q....
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.... b) direct the Respondent No. 2 to produce their case records and inform this Hon'ble Court as to the status of the criminal investigation against FIR No. 183/2014; c) quash the Goods Detention Orders dated 1.3 .20 14; d) direct Respondent No.1 to release the goods to the Petitioners in the wake of the documents already placed on record with them as the period of one year provided within Sec. 34(2) has lapsed long ago; e) direct Respondent No.1 to compensate the Petitioners in money terms as regards goods which stand stolen; t) issue a Writ of Mandamus or any other Writ, order or direction; g) issue a Writ of Certiorari, or any other Writ, order or direction; h) pass any other order or orders, direction or directions as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 12. Even today, the principal objection of the Petitioners is to the constitution of the Committee by the CTT pursuant to the order passed by this Court on 12th February, 2016 in W.P.(C) No.3799/2014. The Petitioners have further filed CM No.40819/2018 specifically seeking the setting aside of an order dated 13th August, 20....
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....asure of the manner in which the DT&T has failed, even 3 years after the passing of the previous judgment by the Court, to conclude the proceedings and to unearth the complete facts regarding the modus operandi deployed in transporting valuable goods and cash from one State to the other under the nose of the tax authorities and the police. Valuable time has needlessly been lost only because the Petitioners declined to participate in the proceedings before the Committee. There was no stay of the proceedings of the Committee at any stage. Irrespective of the deliberate failure of the Petitioners to participate in the verification exercise, it was incumbent upon the Committee constituted by the CTT to have concluded its proceedings and determined whether the documents submitted by the Petitioners were genuine and whether the documents proved their ownership of the seized goods. This exercise could not have gone on endlessly and that too for over three years. 17. As far as the Petitioners' objections to the constitution of the Committee by the CTT is concerned, as already noticed hereinbefore, there was no legal basis for the Petitioners to question the constitution of such a commit....