RAJ KUMAR BATRA Vs. COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) The present Writ Petition has been filed, seeking directions to the respondent to refund the pre-deposit amount of Rs.9,30,000.00 paid by the petitioner along with applicable interest in terms of Central Board of Indirect Taxes & Customs [hereinafter referred to as "CBIC"], Circular No. 984/08/2014-CX dtd. 16/9/2014 and for the refund of the seized cash amount of Rs.14,10,990.00 along with applicable interest to the petitioner in compliance to the Final Order No. 51110-51111 of 2022 dtd. 29/11/2022 passed by Customs Excise & Service Tax Appellate Tribunal [CESTAT], New Delhi. Petitioner also seeks the quashing of the impugned Corrigendum dtd. 10/4/2023 issued by Assistant Commissioner (Refund) and directions to the respondent to disburse interest amounting to Rs.7,41,146.00 to the petitioner as originally sanctioned vide Order-in-Original No. 13KK/AC/2022-23 dtd. 23/3/2023, issued by Assistant Commissioner (Refund).

(2.) Petitioner, Raj Kumar Batra, is a trader of musical gadgets like car stereo, amplifiers, speakers etc., having its shop under the name and style of M/s. Music Palace at Kashmere Gate, Delhi. He deals in the goods which are manufactured in India as also the goods of foreign origin.

(3.) On the basis of a specific information, Officers of Customs conducted search of the shop of petitioner situated at 597, Hamilton Road, Kashmere Road, Delhi as also at a godown of the said firm at 599, Hamilton Road, Kashmere Gate, Delhi, on the basis of Search Authorization issued by Assistant Commissioner of Customs (Preventive). The search resulted in the recovery of huge stock of electronic goods of foreign origin and the Indian Currency of Rs.14,10,000.00. The same were seized under Sec. 110 of the Customs Act, 1962 on the reasons to believe that the same have been imported/acquired/possessed and kept in custody in contravention of EXIM Policy, Chapter-1A of FTP-ITC (HS) Classification 2004-09 read with Standards of Weight & Measures (SWM Act), and Packaged Commodities Rules, 1977, and thus were liable to confiscation under the provisions of the Customs Act, 1962.