TaxTMI 
TaxTMI 
2022 (6) TMI 325
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....fs have been sought for: "a) Forthwith allow the export of the consignments under shipping bill No. 6785376 dated 16.12.2021. b) Direct forth with release / de-freeze of the bank accounts of the Petitioner with banks, freezed by the Additional Director-General, DRI, Ludhiana. (c) Any other order(s) as the Hon'ble Court deems fit in the facts and circumstances of the case. d) Quash the seizure memo dated 28.04.2022 purportedly issued under section 110 of the Customs Act under File No. VIII (IO)/ACE/SIIB/DRI/Carpet/55/2021-22 dated 28.04.2022, being mala fide, illegal and arbitrary." 2. Mr Ashok Kumar Arya, learned senior standing counsel, who appears on behalf of respondent no.2/revenue, has drawn our a....
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...., while in the remaining two packets, the silk content was90 percent and the cotton content was 10 percent. 4. Mr Arya seeks to rely upon the second report, which is, dated 11.01.2022; based on which he contends that the petitioner cannot refute the contents of the said report, which, as indicated above, has been generated by CRCL. 4.1. It is in this background that, in the provisional release order dated 10.05.2022, the second and third condition have been stipulated. 5. According to us, the third condition cannot form the basis for grant of provisional release, for the reason it is a little nebulous. While the parties agree that the subject export consignment consists of ten [10] packets, each of which was examined by CRCL; what ....
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.... submissions were made before us by Mr Anurag Ojha, who appears on behalf of respondent no. 3 : "....3.1. Mr Ojha has indicated that the following amounts are available in four bank accounts, maintained with the Jammu & Kashmir Bank Ltd. i.e., Rs.8,850/-; Rs. 1,04,888/- ; Rs. 7,504/-; and Rs. 2,882/-. 3.2. Besides this, the petitioner's bank account maintained with Axis Bank, according to Mr Ojha, has a credit balance of Rs. 2,882/-...." 7.1. Mr Ojha, today, informs us that the account pertaining to the petitioner bears the following number i.e., 0055010950000015, which, as noted in the extract above, is maintained with the Jammu and Kashmir Bank Ltd., Connaught Place Branch, having a credit balance of Rs.1,04,888.04/-,....
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....ng directions: (i) Insofar as the goods, which are the subject matter of shipping bill no.6785376, dated 16.12.2021 are concerned, the respondents will permit the export of the same, upon fulfilment of condition no.(i) indicated in the provisional release order dated 10.05.2022, as noted above. [Since the identity of the subject goods is not in dispute, condition no.(ii) of the said provisional release order, stands satisfied.] (ii) The respondents will lift the hold qua bank account no. 0055010950000015 concerning the petitioner maintained with Jammu & Kashmir Bank, Connaught Place Branch. (iii) Insofar as the respondents are concerned, in case, they wish to take any further steps in the matter, either with regar....