Nakshatra Overseas Vs Central Board of Indirect Taxes (Punjab and Haryana High Court)
Summary: Punjab and Haryana High Court granted interim relief to M/s Nakshatra Overseas in CWP-1355-2024 by directing release of goods stated to be perishable in nature. The petitioner submitted before the Court that the goods required release and that the entire customs/excise duty had already been paid. Considering the facts and circumstances, the Division Bench directed that the goods be released subject to the petitioner furnishing surety bonds equivalent to the value of the goods. The Court specifically ordered that upon furnishing such bonds, the goods should be released forthwith. The matter was adjourned to 16.04.2024 and the respondents were directed to file their reply in the Registry in the meantime. The order was passed by Justice Sanjeev Prakash Sharma and Justice Sude epti Sharma on 12 February 2024. The Court also dealt with service upon respondents Nos. 4 and 5, directing the petitioner to provide the correct email address of respondent No. 4 and recording deemed service upon respondent No. 5 based on the email address placed on record.
FULL TEXT OF THE PUNJAB AND HARYANA HIGH COURT ORDER
Learned counsel for the petitioner is directed to provide correct email address of respondents No.4 . On doing the needful, let notice be issued to the said respondent through ordinary as well as registered post.
Learned counsel for the petitioner has placed on record email sent from his office i.e. [email protected], the email address of respondent No.5 as is appeared on page No.99 of the documents, thus, service shall be presumed to be effected on respondent No.5.
Learned counsel for the petitioner submits that the goods are of perishable nature and required to be released. It is informed that the petitioner has already paid full customs/excise duty. However, considering the facts and circumstances of the case, direction is issued to release the goods subject to furnishing of surety bonds equivalent to the value of the goods. On furnishing the said bonds, the goods shall be released forthwith.
Adjourned to 16.04.2024.
In the meantime, reply be filed in the Registry.
