2024 (2) TMI 684

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....tion of India, seeks the following final reliefs:- "(a):- That this Hon'ble Court be pleased to issue writ of certiorari or any other writ in the nature of certiorari and quash and set aside the impugned Show Cause Notice dated 12/12/2019 bearing No. DRI/MZU/C/Int-102/2019 and impugned Order-in-Original dated 13/1/2023 in DRI/MZU/C/INT-102/2019, so far as it relates to the subject property of the Petitioner; (b) This this Hon'ble Court be pleased to issue writ of mandamus or any other writ in the nature of mandamus and direct the Respondent Nos. 1 to issue Show Cause Notice as per Section 124 of the Customs Act, 1962 and grant personal hearing to the Petitioner with respect to confiscation of subject property i.e. 490.95 g....

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....owned by the Petitioner. It is the case of the Petitioner that Respondent Nos. 1 and 2 have wrongly added Respondent No. 6 as the owner of the said gold in the Panchnama. It is the case of the Petitioner that Respondent No. 6 is a Logistics Company, but the Petitioner had neither handed over the consignment of the said gold to Respondent No. 6 nor had the Petitioner taken the service of Respondent No. 6 in respect of the said gold at any stage. 6. Further, it is the case of the Petitioner that it claimed the said gold from Respondent Nos. 1 & 2. However, the claim of the Petitioner was not considered by Respondent Nos. 1 & 2. 7. Thereafter, Respondent No. 1 issued a Show Cause Notice dated 12th December, 2019, under Section 124 of the....

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....had claimed ownership of the seized gold and had submitted documents to substantiate their claims. Since establishing the claim of ownership or rejecting the same was in the domain of investigation, Respondent No. 3, as an adjudicating authority, having no jurisdiction to initiate an investigation into the said claims, was refraining from passing any observation or order or imposing any penalty on the said parties. The said Order also records that the aforesaid parties may take their cases to the appropriate forum. The Order further records that the same was passed without prejudice to any action which may be taken against the said persons under the said Customs Act, 1962 or under any other statute. 11. By a letter dated 11th April 2023 ....