TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1413
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....n, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 79716/2025 (for exemption) CM APPL. 79718/2025 (for exemption) CM APPL. 79728/2025 (for exemption) 2. Allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 19145/2025 W.P.(C) 19146/2025 W.P.(C) 19152/2025 3. The present petitions have been filed by the Petitioners challenging inter alia certain seizure memos which were issued ordering seizure of goods of the Petitioners. 4. The background giving rise to these petitions is that the Petitioners had imported through four separate import orders, PVC Coated Fabrics, PVC Coated Polyester Fabric & PA Coated Fabric from a Chinese Company. The....
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...." wherein after some hearing, the petition was withdrawn for availing of the remedies in accordance with law. The said order is extracted as under: "1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present writ petition under Article 226 of the Constitution of India, inter alia, seeking quashing of seizure memo dated 26th March, 2025 and 19th May, 2025 in respect of the goods imported under bill of entry nos. 7755125 dated 13th January, 2025 and 7815136 dated 16th January, 2025. Prayer in the present petition is also for permitting re-export of the goods to the overseas buyers and overseas suppliers as also for provisional release. 3. Mr. Anurag Ojha, ld. SSC takes a preliminary o....
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....nal/appellate authority/revisional authority is situate and the said High Court (i.e., Delhi High Court) cannot decline to entertain the writ petition as that would amount to failure of the duty of the Court cannot be accepted inasmuch as such a finding is totally based on the situs of the tribunal/appellate authority/revisional authority totally ignoring the concept of forum conveniens. (b) Even if a miniscule part of cause of action arises within the jurisdiction of this court, a writ petition would be maintainable before this Court, however, the cause of action has to be understood as per the ratio laid down in the case of Alchemist Ltd. (supra). (c) An order of the appellate authority constitutes a part of cause of act....
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.... (h) Any decision of this Court contrary to the conclusions enumerated hereinabove stands overruled." 13. In addition, in W.P.(C) 4143/2018 titled "Principal Additional Director General Directorate Of Revenue Intelligence Through Deputy Director Vs. Customs, Central Excise and Service Tax Settlement Commission, Principal Bench and Ors." the observations of the Court are as under: "4. Arguments on behalf of the respondents: Mr. Saurabh Kapoor, Advocate appearing for the respondent Nos.2 to 4 canvassed two preliminary objections viz. Firstly, that the present writ petition is not maintainable at the instance of DRI and could have been filed only by the Commissioner, who was seized of the show cause notice issued to the....
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....ial jurisdiction, as raised by Mr. Saurabh Kapoor, appearing on behalf of the respondents. The third proviso to Section 127B of the Customs Act states that "No application in this Section shall be made in relation to goods to which Section 123 applies". As such, maintainability of the application visa-vis notification of the goods under Section 123 of the Act, would have to be assessed on the basis of goods were so notified on the date when the application was made, and not on the date when the goods were imported. Dealing with the expression "made" as implied in Section 58(2) of the Motor Vehicles Act, 1939 which refers to renewal of a permit "on an application made and disposed of", the High Court of Allahabad in Kanchan Singh vs. S.T.A.T....