The Punjab and Haryana High Court has summoned the Deputy Director of Directorate of Revenue Intelligence, Nagpur Regional Unit for failure to release walnuts, of perishable nature as per the High Court’s order dated 07.11.2023.
The Applicant/Petitionerhad filed the aforesaid Writ Petition and had by way of the instant Petition had sought quashing of the Search executed by the Officers of DRI at the premises of the Petitioner situated at Ludhiana as well as seizure of goods imported vide seizure Memo dated 22.06.2023 and also with the prayer for release of goods comprising of “Walnuts”.
The items, being perishable in nature, were ordered to be provisionally released subject to making payment of 50% of the amount of custom duty which is leviable upon the petitioner and furnishing bank guarantee to the tune of remaining 50% within a period of 20 days with the respondents.
Direction was issued to respondents-revenue to release the goods provisionally by accepting 50% of the customs duty payable as well as bank guarantee equivalent to remaining 50% of the customs duty payable. The question raised by the applicant that it is entitled to be exempted from making payment of any duty in the present situation when the country of origin has issued a certificate as to origin of goods, can be considered at the time of hearing arguments on merits of the main case, the High Court remarked in the order dated 07-11-2023, directing release of perishable goods – walnuts.
The bench noted that the Order dated 07.11.2023 has not been complied with.
Thus, the argument that the review application is already moved was disallowed.
“Keeping in view the fact that on an earlier occasion, application for modification of order dated 02.09.2023 was filed and we passed a categorical order that matter be listed before the same Bench which has passed the order,” the division bench observed.
“The filing of review application is apparently misconceived to delay the proceedings and not to comply with the order dated 07.11.2023”, the Punjab and Haryana High Court remarked.
“Let respondent No.3 ( Deputy Director of Directorate of Revenue Intelligence, Nagpur Regional Unit) come present on the next date of hearing as to why the said order has not been complied with. In case, the compliance is made then said officer need not come present”, the Division Bench of Justices G S Sandhawalia and Lapita Banerji held.
The matter is now listed to be heard on 20 December, 2023.
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