NARAYAN POWER SOLUTIONS Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Dr. Kantawala, learned counsel for the petitioner and Mr. Kantharia, learned counsel for the respondent-Revenue on the present proceedings.

(2.) The urgent relief, which is sought by the petitioner, is in terms of the prayer clause (c)(a) i.e. to unseal the petitioner's office premises located at Plot No. W-255(A), TTC Industrial Area, Rabale MIDC, Navi Mumbai - 400 701. Dr. Kantawala would submit that respondent no.2-Assistant Commissioner of Customs would not have authority and jurisdiction to seal the office premises of the petitioner in exercising powers under Sec. 105 of the Customs Act, 1962 and that too, without any notice to the petitioner.

(3.) It is submitted by Dr. Kantawala that the respondents purport to undertake investigation in regard to the transactions in respect of goods which were sold by one S. T. Electricals who is the principal importer/supplier. It is also his submission that S. T. Electricals in regard to the actions being taken against it by the Customs Authorities, has moved the proceedings (D.B. Civil Writ Petition No. 10480/2023) before the High Court of Judicature for Rajasthan, Bench at Jaipur and the said proceedings are placed for hearing before the first Bench of the Court tomorrow i.e. 26/7/2023.