TaxTMI 
TaxTMI 
2021 (12) TMI 295
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....nsel with Ms. Suhani Mathur, Advocate, Mr. Aditya Singla, Senior Standing Counsel CBIC with Mr. Utsav Vasudeva & Ms.Sonali Sharma, Advocates ORDER Proceedings have been conducted through video conferencing. CM APPL.36215/2021 (exemptions) Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 11721/2021 & CM APPL.36214/2021 (For interim relief) 1. Issue notice. 2....
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....t the goods may be seized by 'Proper Officer' and the said term has been defined under Section 2(34) of the Customs Act, 1962. 'Proper Officer', therefore, for performing any function under the said Act means 'the officer of Customs who is assigned those functions by the Board', meaning thereby that to be a Proper Officer, the Officer must be a Customs Officer, while in the present case, Investiga....
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....us to the Respondents to release the goods, which were seized through panchnama dated 26.06.2021; (c) Grant cost of the petition; and (d) Pass such other order or further order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case." 7. We have heard learned counsels appearing on behalf of the parties. 8. It is rather unfortunate that despite a clea....
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....ra) to the Respondents herein, through electronic mode, so that corrective measures and steps are taken, in accordance with the judgment and citizens are not put to mental and financial harassment by filing petitions before this Court. 10. We also direct Respondent No. 1 herein/Principal Commissioner of Customs, ICD, Patparganj to circulate a copy of the aforesaid judgment, to all the concerned o....