TRIPTA SHARMA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE petitioner has preferred this writ petition with the prayer that this Court may issue writ of certiorari quashing the action of the respondents of seizing or taking into possession Rs. 16,25,000/ - belonging to the petitioner. It is also prayed that this amount be directed to be paid to the petitioner with interest.

(2.) ON 14 -8 -2001, a show cause notice was sent to Sanjeev Kumar Sharma, son of the petitioner. The notices were also sent to Shekhar Yadav and M/s. S.Y. International. It is mentioned in the notice that specific information was received by the officers of the Directorate of Revenue Intelligence, Delhi Zonal Unit that M/s. S.Y. International, WZ -276 -G, Inderpuri, New Delhi have indulged in fraudulent availment of drawback. It is also mentioned in the show cause notice that enquiries were made with ICD, Tughlakabad, New Delhi and it was found that in 4 shipping bills son of the petitioner claimed drawback of Rs. 13.25 lakhs.

(3.) IT is mentioned in the notice that on examination, 200 cartons were found to contain old and used garments, from which labels were found removed in most of the cases. Some garments were stained and torn. Majority of the garments were rags made of old and used sarees. The garments consisted of different colours and did not appear to be a consignment against an export order. The garments also consisted of gents shirts/ladies tops/children wear etc. of different shapes and sizes. The goods were also found to be short in quantity. The total number of pieces found were 19810 as against 25000 declared and the value was ascertained to be Rs. 1/33,010/ - as against declared FOB value of Rs. 80,32,500/ -. Since the goods did not appear to be as per description/quantity/quality and value as declared in the invoices/shipping bills, thereforee, the goods were seized under Section 110 of the Customs Act, 1962, as the same appeared to be liable for confiscation. The officers also drew representative samples and resumed the shipping docu -ments. The proceedings were recorded under proper panchnama dated 17 -11 -2000.