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HIGH COURT OF DELHI
W.P.(C) 7909/2021& CM APPLs. 24571-572/2021
SHREE ANJANEY TRADERS LLP ..... Petitioner
Through: Mr. Atul Chitale, Senior Advocate with
Mr. Sunil Chaudhary, Mr.Rajesh Chhetriand Ms. MeenakshiRawat, Advocates.
Through: Mr. Satish Kumar,Advocate.
Mr.Sanjeet Singh, Deputy Commissioner,and Mr.Navyug Taneja, SIO.
Date of Decision: 12th October,2021
HON'BLE MR. JUSTICE NAVIN CHAWLA MANMOHAN,J. (Oral)
JUDGMENT
1. The petition has been heardby way of video conferencing.
2. Present writ petition has been filed seeking directions to the respondents to release the seized goods along with the books of account. Petitioner also challenges the letter dated 19th July, 2021 issued by Respondents to the extent it requires the Petitioner to deposit a sum of Rs.1,32,51,87,300/- or Rs.6,62,59,365/- along with penalty of Rs. 99,38,904/as a condition for release of goods of the Petitioner. 2021:DHC:3279-DB W.P.(C)7909/2021 Page 2of 3
3. On 6th August, 2021, while issuing notice, this Court had directed Mr.Manoj Agarwal authorized, representative of the petitioner, to appear within three working days before the Investigating Officer so that the genuineness of the suppliers andthe E-way bills produced by the petitioner could be verified.
4. Today, learned senior counsel for thePetitioner states that eighteen suppliers have been found to be genuine and a quantityof 17.12 lakhs kgs or Areca Nuts belonging to thepetitioner have been found to be tax paid.
5. On 7th October,2021, learned senior counsel for petitioner had made a proposal to the respondents for release of seized Areca Nuts lying in five godowns totalling to 48.36 lakhs kgs. In the said e-mail, the petitioner had proposed to give a bank guarantee for the balance seized quantity (48.36lakhs kgs minus17.12 lakhs kgs) afteradjusting Rs.1.[5] crores paid by the Petitioner at the time of seizure.
6. However, learnedcounsel for respondents,on instructions, states that though therespondentsare willing to release the seized goods on receipt of a bank guarantee, yet theamount of Rs.1.[5] crores cannot be adjusted against the seized goods, as the samehas been adjusted by the respondents against the goods which had alreadybeen sold by the Petitioner.
7. Consequently, with the consent of the parties, the Respondents are directed to release the entire seized quantity of 48.36 lakhs kgs of Areca Nuts, subject to thePetitioner furnishing a bank guarantee without prejudice to its rights for 31.24 lakhs kgs (being 48.36 lakhs kgs - 17.12 lakhs kgs) @ Rs.274/- per kg.
8. It is clarified that the Department will be entitled to carry on investigation and issueshow cause notice,if the facts of thecase so warrant. W.P.(C)7909/2021 Page 3of 3
9. With the aforesaidclarification and direction, the presentwrit petition along with pending applications stands disposed of.
10. The order be uploaded on the websiteforthwith.Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN,J NAVIN CHAWLA, J OCTOBER 12, 2021 TS