Page 208 - ELT_15th July 2020_Vol 373_Part 2

190 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 190 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Vikram Nath, CJ. and J.B. Pardiwala, J.
HARI OM COMPANY
Versus
STATE OF GUJARAT
R/Special Civil Application No. 7465 of 2020, decided on 16-6-2020
Writ Jurisdiction - Exercise of - Against show cause notice - Adjudica-
tion of confiscation proceedings going on - High Court not to interfere at the
stage of adjudication of the confiscation proceedings under Section 130 of Cus-
toms Act, 1962 - However, goods directed to be released subject to deposit by
writ applicant of an amount of ` 4,20,000 towards tax and penalty with the au-
thority concerned and also furnish a bank guarantee to the tune of ` 22,00,000
of any Nationalized bank - Adjudication proceedings shall be completed on its
own merits - Article 226 of Constitution of India. [paras 9, 10, 11]
Application disposed of
REPRESENTED BY : Shri Varis V. Isani, for the Petitioner.
Ms. Manisha L. Shah, Government Pleader, for the
Respondent.
[Order per : J.B. Pardiwala, J. (Oral)]. - By this writ application under
Article 226 of the Constitution of India, the writ applicant has prayed for the fol-
lowing reliefs :
“[A] This Hon’ble Court may be pleased to issue a writ of certiorari or a
writ in nature of certiorari or any other appropriate writ, order or
direction quashing and setting aside detention order dated 12-3-
2020 in Form GST MOV-6 (annexed at Annexure A) and confisca-
tion notice dated 12-3-2020 in Form GST MOV-10 (annexed at An-
nexure B).
[B] This Hon'ble Court may be pleased to issue writ of mandamus or a
writ in nature of mandamus or any other appropriate writ or order
directing the Learned Respondent authorities to forthwith release
truck No. GJ-25-U-8721 along with the goods contained therein
without directing any payment of tax and penalty and/or security
and bond.
[C] Pending notice, admission and final hearing of this petition, this
Hon'ble Court may be pleased to stay operation of the impugned
detention/confiscation orders/notices (annexed at Annexure A/B)
and this Hon’ble Court may be pleased to further direct the Learned
Respondent authorities to forthwith release truck No. GJ-25-U-8721
along with the goods contained therein;
[D] Ex parte ad interim relief in terms of prayer C may kindly be grant-
ed;
[E] Such further relief(s) as deemed fit in the facts and circumstances of
the case may kindly be granted in the interest of justice for which
act of kindness your petitioner shall forever pray.”

EXCISE LAW TIMES  15th July 2020  208