Page 161 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] NANA DESI AINNURRUVAR v. REVISIONARY AUTH. & JT. SECY., M.F. (D.R.), N.D. 551

stands affirmed by Co-ordinate Bench of this Court in LPA No. 1186 of 2018,
titled as the Union of India & Ors. v. Salsar Transport Company & Anr. decided on
25-11-2013.
49. We find no reason to take a contrary view, more so, when the goods
in question are yet raw, as an unfinished product, meant to be transported to an-
other State for it to be processed and packaged, whereafter, only, eventually sold
in an open market and if the goods are actually unsafe food then it is not the
provision of the Customs Act which can be invoked, for not falling within its
purview.
50. Thus, in view of our aforesaid discussions, we set aside the judg-
ment dated 5-9-2019 passed in CWJC No. 10109 of 2019 titled as M/s. Om Sai
Trading Company & Anr. v. The Union of India & Ors. by a Learned Single Judge of
this Court and allow the writ petitioners’ prayer of quashing the seizure memo
dated 6th of February, 2019, as also all consequential actions seizing the goods
and vehicle in question, for such action to be without any basis having no man-
date of law.
51. The writ petition stands allowed in terms of the prayer with a fur-
ther direction to the authorities concerned to forthwith release the goods.
52. The present appeal stands allowed. No order as to costs.

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2020 (372) E.L.T. 551 (Mad.)

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J.
NANA DESI AINNURRUVAR
Versus
REVISIONARY AUTH. & JT. SECY., M.F. (D.R.), N.D.
REVISIONARY AUTHORITY & JOINT SECRETARY, M.F.
(D.R.), NEW DELHI
W.P. No. 24244 of 2013 and M.P. No. 1 of 2013, decided on 19-12-2019
1
Penalty - Drawback claim - Delayed submission of BRC - Adjudicating
authority correct in issuing Show Cause Notice and imposing penalty for de-
lay in submission of BRC and delayed realization of exports proceeds - How-
ever, since exports proceeds have actually been realized and in view of fact
that exporters do face difficulty and imposition of higher penalty may result in
denial of export incentives, penalty of ` 25,000 reduced to ` 5,000 - Section 117
of Customs Act, 1962 - Article 226 of Constitution of India. [paras 8, 9]
Petition partly allowed
REPRESENTED BY : S/Shri V. Sreenivasan for N. Viswanathan, for the
Petitioner.
Shri S.R. Sundar, Standing Counsel, for the
Respondent.
________________________________________________________________________
1 On appeal from Final Order No. 46/2013-Cus., dated 5-2-2013 by Revisionary Authority, GOI.
EXCISE LAW TIMES  15th May 2020  161