TaxTMI 
TaxTMI 
2025 (10) TMI 506
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....cles 226 and 227 of the Constitution of India inter alia seeking issuance of an appropriate writ directing Respondents to release the Inshell Walnuts (hereinafter, 'the goods') for the purpose of re-export. 3. The Petitioner in the present case prays for release of the goods that are stated to be lying with the M/s Broadwings Logistics Private Limited Warehouse Custodian. 4. The case of the Petitioner is that it had transferred the goods to M/s Rehmat Overseas under an invoice dated May, 2024 in exchange of consideration of USD 376,000. However, the said amount has not been paid to the Petitioner. 5. According to the Petitioner, the said M/s Rehmat Overseas has transferred the goods to a third party, i.e. M/s Cuthbert Tradi....
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....f Respondent No. 1 that pursuant to the above stated investigation, show cause notice has been put up before the competent authority. It is thus submitted that for any issues that may arise, after issuance of the show cause notice, the same shall be adjudicated in accordance with law. 10. Insofar as Respondent No. 3 is concerned, their stand is that there is a person by the name of Mr. Manish Jain with whom the partner of Respondent No. 3 had permitted dealings. Twelve containers were smoothly delivered pursuance thereto. However, in respect of four of the containers, there was some negative report. The contention of Respondent No. 3, thus, is that all the original documents were available with it and the transfer to Respondent No. 4 is ....
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....oods were warehoused at the public bonded warehouse operated by M/s Broadwings Logistics Pvt. Ltd., New Delhi. M/s Rehmat Overseas submitted a complaint to the Bond Section at ACC (Export), New Delhi, claiming that the goods had been wrongly transferred to M/s Cuthbert Trading Hub Ltd. using a forged Annexure III (No.04487 dated 07.06.2024), without their knowledge or permission. 11.2 The public bonded warehouse confirmed that it issued the space certificate in name of M/s Cuthbert Trading Hub Ltd. based on an email received from the Customs House Agent (CRA), Shri Rahul Bhardwaj, who said he acted on instructions from a person named Devender. Shri Bhardwaj never met anyone from M/s Cuthbert Trading Hub Ltd. and received all relate....
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....,35,500/- S7509704 31.05.2024 RTGS-SBINR12024053126232634-CUTHBERT TRADING HUB L Rs.2,00,000/- Total Rs.13,35,500/- 11.5 Bank statements of Mis Rehmat Overseas show that they received three payments from M/s Cuthbert Trading Hub Ltd. between 21.05.2024 and 31.05.2024, amounting to Rs. 13,35,5001-. This is only about 4.21% of the total assessable value of the consignment. In statements dated 28.04.2025, Shri Amit Kumar Guglani and in emails dated 28.04.2025 and 30.04.2025, Shri Yogesh Kumar, both Partners in M/s Rehmat Overseas, claimed these transactions were related to past dealings with another party, M/s Success mind Marketing Company and were not connected to the goods in question. ....
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....Ltd., but no representative appeared, nor were any relevant documents such as the sales agreement with M/s Rehmat Overseas or bank statements were submitted. In response to subsequent summons dated 07.03.2025 and 12.03.2025, M/s Cuthbert Trading Hub Pvt. Ltd. submitted a letter dated 17.03.2025 stating that all original documents were with the Bond Section and requested a copy of Annexure No. 4487 and related documents, claiming they had not retained copies. 11.9 It is noted from the documents received on 24.04.2025 from the Bond Section that no sales agreement between M/s Rehmat Overseas and M/s Cuthbert Trading Hub Pvt. Ltd. was submitted at the time of transfer. Despite being asked, M/s Cuthbert Trading Hub Pvt. Ltd. failed to p....