RAVI CROP SCIENCE Vs. UOI

JUDGEMENT

(1.) By virtue of this writ petition under Article 226 of the Constitution of India, the Petitioner has approached this Court for de-freezing it's account held in Citibank, NA, 27 Central Market, Sector II, Western Avenue Road, Punjabi Bagh, New Delhi which has been frozen by Respondent No.2 (Directorate of Revenue Intelligence).

(2.) The Petitioner alleges that there were certain allegations of import of high value pesticides/insecticides in the guise of Sodium Bi-Carbonate against certain firms which led to some investigation by Respondent No.2. It is urged that the Petitioner has neither been indicted nor arraigned as a Noticee in the show cause notice purported to have been issued in pursuance of the investigation. In spite of this, the Petitioner's Bank Account bearing No.030874226 which has undergone major changes (in it's Constitution) has been frozen. It is urged that as per the provisions of Sections 110 (1) of the Customs Act, 1962 (the Act), if any goods liable for confiscation under the Act are seized and a show cause notice under Section 124 of the Act is not given within six months, then the goods are liable to be restored to the person from whom the goods have been seized. It is stated that since the Bank account was frozen in July, 2011, the same is liable to be de-freezed.

(3.) The writ petition has been resisted by Respondents No.1 and 2. Paras 1 to 6 of the counter affidavit which reflects the stand of the Respondents are extracted hereunder:-