D.K. COLLECTION Vs. UNION OF INDIA

JUDGEMENT

(1.) After having heard Mr. Kantawala, learned Counsel appearing for the Petitioner and Mr. Jetly, learned Counsel appearing for the Respondents and perusing with their assistance the petition, affidavit in reply, the civil application as also the affidavit-in-reply thereto, we are of the opinion that with an appropriate clarification and by keeping all issues open, the Writ Petition can be disposed of.

(2.) The essential relief prayed is to release certain consignments which are now seized. A provisional order has also been passed on 15th March, 2016 pursuant to this Court s directions.

(3.) The grievance is that this provisional order finally adjudicates the controversy and now there is nothing for determination by the Competent Authority. Even when the show cause notices are not issued, such conditions are imposed as would enable illegal recoveries. Meaning thereby, if export duty is not chargeable in law, even that is sought to be recovered in an indirect and oblique manner. Our attention is invited to the recommendations of the Directorate of Revenue Intelligence to the Appellate Authority and the conditional provisional assessment order. It is submitted by Mr. Kantawala that this imposition is unreasonable and excessive so also arbitrary. The conditions imposed for payment of duties and as quantified by the DRI-the Investigating Agency, are ex facie illegal.