COMMISSIONER OF CUSTOMS Vs. VARUN SHARMA

JUDGEMENT

(1.) This writ petition is directed against the order dated 09.08.2012 whereby the Customs and Central Excise Settlement Commission directed the provisional release of goods of HP Enterprices in the following manner:

(2.) The petitioner is aggrieved by the fact that Deepak Sharma was not the proprietor of the firm when the goods in question had been imported. It is only subsequently that Deepak Sharma had become a partner in the said firm. The application for settlement had been filed by HP Enterprises and Deepak Sharma. The objection of the petitioner is that the provisional release should have been made in favour of Varun Sharma, who was the proprietor of the firm HP Enterprises at the time of the import. We find that this point was taken by the Joint Commissioner by virtue of his letters dated 11.09.2012 and 18.09.2012 seeking a clarification of the said order of provisional release dated 09.08.2012. A communication was sent by the Senior Investigating Officer on behalf of the Settlement Commission on 08.10.2012 indicating the Settlement Commissions order on the said letters seeking clarification. The order as communicated was to the following effect: -

(3.) In view of the fact that the objection i.e. sought to be raised by the petitioner has already been considered by the Settlement Commission, we see no reason to interfere with the order passed by the said commission, which is seized with the settlement application. The Settlement Commission is empowered under section 127F with all the powers of an Officer of Customs under the said Act. The said provisional release order has been made in exercise of that power.