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Case Law Details

Case Name : Atsar Exports Pvt Ltd Vs Superintendent of Customs And Anr (Delhi High Court)
Appeal Number : W.P.(C) 3871/2024
Date of Judgement/Order : 09/05/2024
Related Assessment Year :
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Atsar Exports Pvt Ltd Vs Superintendent of Customs And Anr (Delhi High Court)

The case of Atsar Exports Pvt Ltd vs Superintendent of Customs And Anr, adjudicated in the Delhi High Court, revolves around the petitioner’s plea regarding the seizure of a shawl and their subsequent requests for inspection, measurement, and photography of the seized article.

The petitioner, in their petition, sought several reliefs. Firstly, they aimed to quash the communication dated 14.06.2022, which disposed of their representations dated 27.12.2021, 16.05.2022, and 10.06.2022, claiming that the disposal was through a non-speaking order, thereby denying them the requested access to inspect, measure, and photograph the seized article. Secondly, they requested a writ of mandamus or any other appropriate writ to command the respondent no. 1 to decide on their representations according to the law. Lastly, they sought another writ of mandamus or any other appropriate writ to command the respondent no. 1 to facilitate their access to inspect, measure, and photograph the seized article.

The learned counsel for the respondent submitted that the shawl was seized in the presence of the petitioner, and all necessary documentation, including a punchnama and record of seizure, was duly prepared. Furthermore, the shawl was sealed and placed in a sealed cover in the presence of the petitioner, and the sealing was acknowledged by them. Subsequently, the seized shawl was transferred to the custodian, Celebi Delhi Cargo Terminal Management India Pvt. Ltd. The counsel expressed no objection to the petitioner inspecting the shawl but requested that a competent officer from the customs department be present during the inspection.

The court, considering the petitioner’s request for inspection, measurement, and photography of the seized shawl, deemed it appropriate to permit the petitioner to inspect the shawl. However, in the interest of justice, it was decided that the inspection would occur in the presence of a duly authorized representative of the Customs Authorities.

Consequently, the petition was disposed of, granting permission to the petitioner to inspect the shawl in the presence of the authorized customs officer. Additionally, the petitioner was allowed to take photographs of the shawl and measure it under the supervision of the said officer.

However, the court made it clear that this order would not prejudice the rights and contentions of either party, and no special equity would favor the petitioner due to this order. It was emphasized that this permission for inspection was granted solely for the purpose of facilitating the petitioner’s access to the seized article and gathering necessary information for their case.

Finally, the respondent was directed to coordinate with the custodian of the shawl and inform the petitioner about the date and time of the inspection. This directive ensured proper communication and organization of the inspection process, thus facilitating compliance with the court’s order.

In conclusion, the case of Atsar Exports Pvt Ltd vs Superintendent of Customs And Anr highlights the importance of procedural fairness and access to evidence in legal proceedings involving the seizure of goods. The court’s decision to permit the petitioner to inspect the seized shawl, subject to certain conditions, reflects a balance between the petitioner’s rights and the interests of justice.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Petitioner in this petition seeks the following reliefs:

“(1) to quash the communication dated 14.06.2022 disposing of the representation of the petitioner dated 27.12.2021,16.05.2022· and 10.06.2022 by a non speaking order, denying the petitioner inspection, measurement and photography of the seized article.

(2) issue a writ of mandamus or any other appropriate writ, order and direction in the nature of mandamus commanding the respondent no. 1 to decide the representation of the petitioner dated 27.12.2021, 16.05.2022, 10.06.2022 and 09.06.2023 as per law.

(3) issue a writ of mandamus or any other appropriate writ, order and direction in the nature of mandamus commanding the respondent no. 1 to facilitate inspection, measurement and photography of the seized article to the petitioner.”

2. Learned counsel for the respondent submits that as per his instructions, the shawl was seized in the presence of the petitioner and a punchnama and other record of seizure was duly prepared. He submits that shawl was also sealed and kept in a sealed cover in the presence of the petitioner and sealing was duly acknowledged by the petitioner and thereafter seized shawl was transferred to the custodian i.e., the Celebi Delhi Cargo Terminal Management India Pvt. Ltd. He submits that he has no objection to the petitioner inspecting the shawl, however, states that the competent officer of the Department be permitted to be present at the time of inspection.

3. Since petitioner is merely seeking an inspection of the shawl that was seized besides taking photographs and measurements of the shawl, we are of the view that in the interest of justice, petitioner be permitted to inspect the shawl in the presence of duly authorized representative of the Customs Authorities.

4. In view of the above, petition is disposed of permitting the petitioner to inspect the subject shawl in the presence of authorized representative of the Customs Authorities. Petitioner may also take photographs of the shawl and measure the shawl in the presence of the said officer.

5. It is, however, clarified that this order shall be without prejudice to the rights and contentions of the parties and no special equity shall flow in favour of the petitioner because of this order.

6. Respondent shall accordingly coordinate with the custodian of the shawl and duly intimate the petitioner about the date and time of the inspection.

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