TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 267
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....e) ORAL JUDGMENT (Per R. D. Dhanuka, J.) :- Rule. Mr. Jetly, learned senior counsel for the respondents waives service. By consent of parties, petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner prays for a writ of certiorari for quashing and setting aside the impugned provisional release order dated 4th January, 2022 issued by the respondent no.4, declaration that the respondents do have the jurisdiction to put on hold and/or put on alert and deal with the IEC of the petitioner, for a writ of mandamus directing the respondents to withdraw the written representation issued to put the petitioner on alert and for various other reliefs. 3. The respondents had issued a seizure ....
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....ffidavit-in-rejoinder filed by the respondents. 6. It is submitted by the learned counsel that the respondents have without any justification placed the petitioner under put alert list causing tremendous hardship in respect of the export already held by the petitioner and also in respect of the export likely to be effected by the petitioner in future. He submits that the said placement of the petitioner in the put alert list is with ulterior motive. 7. Learned counsel invited our attention to the averments made in the affidavit-in-reply stating that the respondents are examining the past export and also the consignment cleared having the same declared description. Result of the investigation would decide the eligibility of drawback....
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....r in put alert list is concerned, learned senior counsel invited our attention to the averments made by the respondents in the paragraph 7 of the affidavit-in- reply and would submit that by placing the petitioner under the said put alert list, field Officer was instructed that the goods of the petitioner may be examined carefully and if required samples may be drawn and tested. He submits that no restriction on exports are imposed by placing the petitioner under the put alert list. 11. Learned senior counsel submits that during the course of the examination of the goods, the respondents found that the goods were of different sizes and shapes, few pieces of clothes had holes in it and were torn at few places having non uniform edges, some ....
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....aid investigation expeditiously and would appear before the Authority as and when called for recording statement or for producing the relevant documents. Undertakings rendered by the learned counsel for the petitioner are accepted. We accordingly direct the respondents to complete the investigation within a period of four months from today. 14. Insofar as the issue of placement of the petitioner under put alert list is concerned, a perusal of the averments made in paragraph 7 of the affidavit-in-reply indicates that the put alert has been inserted with instructions to the field Officer that "Goods may be examined carefully and if required samples may be drawn and tested". We also take notice of the averments made in the said paragraph that....
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.... the petitioner therein to furnish bond of 100% value of the goods. In our view, those circulars pressed in service by the revenue before the Gujarat High Court would not apply to the exports which are subject matter of this petition. The said judgment of Gujarat High Court in case of Veer Impex (supra) thus would not advance the case of the petitioner. 17. Insofar as the judgment of this Court in case of Kaka Overseas Limited (supra) is concerned, a perusal of paragraph 15 of the said judgment indicates that after considering the documents placed on record in that matter and after considering the fact that the petitioner had conceded that if necessary it would furnish bank guarantee to the extent of 20% of the duty drawback amount which w....
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....ay, the respondents shall pass an appropriate order on such represent within two weeks thereafter, in accordance with law. The order that would be passed by the respondents shall be communicated to the petitioner within one week from the date of passing of such order. If the petitioner is aggrieved by the said order, the petitioner would be at liberty to file appropriate proceedings. 20. We accordingly direct the respondents to permit the petitioner to export the goods which are subject matter of the impugned order upon the petitioner submitting PR Bond equivalent to declared value of goods within three days from today and upon furnishing of bank guarantee to the extent of 20% of the duty drawback payable within one week from today. It is ....