Delhi High Court
Shree Anjaney Traders Llp vs The Principal Commissioner And ... on 12 October, 2021
$~S-30
* IN THE HIGH COURT OF DELHI AT NEW 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
Chhetri and Ms. Meenakshi Rawat,
Advocates.
versus
THE PRINCIPAL COMMISSIONER AND ORS ..... Respondents
Through: Mr. Satish Kumar, Advocate.
Mr.Sanjeet Singh, Deputy
Commissioner, and Mr.Navyug Taneja,
SIO.
% Date of Decision: 12th October, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
MANMOHAN, J. (Oral)
1. The petition has been heard by 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 19 th 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.
W.P.(C) 7909/2021
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:13.10.2021
21:21:02
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 and the E-way bills produced by t h e pet itioner
could be verified.
4. Today, learned senior counsel for the Pet itioner st ates t hat eighteen
suppliers have been found to be genuine and a quantity of 17.12 lakh s kgs or
Areca Nuts belonging to the petitioner have been found to be tax paid.
5. On 7th October, 2021, learned senior counsel for petitioner had m ade 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-m ail, t he pet itioner h ad
proposed to give a bank guarantee for the balance seized quantity (48.36 lakhs
kgs minus 17.12 lakhs kgs) after adjusting Rs.1.5 crores paid by the Petitioner
at the time of seizure.
6. However, learned counsel for respondents, on instructions, st ates t hat
though the respondents are willing to release the seized goods on receipt of a
bank guarantee, yet the amount of Rs.1.5 crores cannot be adjusted against the
seized goods, as the same has been adjusted by the respondents against t he
goods which had already been 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 the Petitioner furnishing a bank guarantee without prejudice t o it s
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 issue show cause notice, if the facts of the case so warrant.
W.P.(C) 7909/2021
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:13.10.2021
21:21:02
9. With the aforesaid clarification and direction, the present writ pet ition
along with pending applications stands disposed of.
10. The order be uploaded on the website forthwith. Copy of t h e order be
also forwarded to the learned counsel through e-mail.
MANMOHAN, J
NAVIN CHAWLA, J
OCTOBER 12, 2021
TS
W.P.(C) 7909/2021
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:13.10.2021
21:21:02
