High CourtsDivision Bench(2014) 06 GUJ CK 0012

Ashit Rameshchandra Tarmaster vs Addl. Commr. of Cus. (Prev.)-II

Gujarat High Court · Decided on 12 June 2014 · Citation: (2014) 307 ELT 479

HON’BLE JUDGES
Mukesh R. Shah, J · Kaushal Jayendra Thaker, J
CASE NUMBER
Special Civil Application No. 21460 of 2005

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Judgment

8 paragraphs · 715 words

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Mukesh R. Shah, J.—By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for the following reliefs; "(a) Your Lordships be pleased to issue a writ of mandamus or a writ of certiorari or any other appropriate writ, order or directions issuing mandatory directions to the respondents to make payment of reward amount of Rs. 35 lakhs to the petitioner with interest at the rate of 15% in accordance with the provisions of the Act, law, Rules and prevailing practice of both the departments i.e. Customs & Central Excise forthwith.

(b) Your Lordships be pleased to issue a writ of mandamus or a writ of certiorari or any other appropriate writ, order or directions issuing mandatory directions to the respondents to take appropriate legal actions against the aforesaid seven units for recovery of penalty, fine, etc., as stated by the petitioner in para 2(iv) of the petition and be further pleased to direct the respondents to complete the departmental adjudication proceedings and/or move the appellate/revisional authority for early disposal of the pending proceedings and be further pleased to direct the respondents to consider filing of prosecution against the concerned parties as per the policy of the Government of India.

(c) Your Lordships be pleased to issue a writ of mandamus or a writ of certiorari or any other appropriate writ, order or directions issuing mandatory directions to the respondents to initiate appropriate departmental proceedings against the officers who are responsible for delay in making payment of reward to the petitioner and be further pleased to award exemplary costs to be recovered from the pockets of such erring officers of respondents coupled with interest amount.

(d) That pending hearing and final disposal of this petition, Your Lordships be pleased to direct the respondents to make the payment of reward amount or any part thereof which may be deemed just, fit and proper by this Hon''ble Court on such terms and conditions that may be deemed just, fit and proper in the interest of justice."

Shri Kapadia, learned advocate appearing on behalf of the petitioner has tried to make elaborate submissions with respect to his prayer to get the reward in respective five cases, in which on the basis of the information given by the petitioner the raid was conducted and the proceedings were initiated and in support of his prayer the petitioner is entitled to get the reward for the same. However, it is pointed out in the affidavit-in-reply filed on behalf of the concerned respondents and even as per the statement produced at page No. 276, out of five cases, in two cases the matters are remanded to the adjudicating authority by CESTAT and in one case the adjudication proceedings is still pending. It also appears that so far as two other cases are concerned the Units are closed and non-working since long and in one case the Department has already attached the property on 21-2-2008. However, GIIC in the case of M/s. Shivani Sizers Pvt. Ltd. has claimed that the Unit is under possession of GIIC. 2. In view of the above, as such, it will not be possible at this stage to ascertain the amount of reward, if any, due and payable to the petitioner.

3.

At this stage, Shri Kapadia, learned advocate appearing on behalf of the petitioner has stated at the bar that the petitioner would be satisfied if the respective adjudicating authority are directed to complete the adjudication proceedings (in the case where the proceedings are pending for adjudication either originally and/or on remand by the Tribunal) at the earliest.

4.

In view of the above stand taken and without expressing anything on merits in favour of either parties whether the petitioner would be entitled to the amount of reward and/or what amount of reward, the present Special Civil Application is disposed of directing the concerned appropriate authority to adjudicate the respective cases i.e. in the case of M/s. Mudra Texturising Pvt. Ltd., Surat; M/s. Chandralon Texurising Pvt. Ltd., Surat and M/s. Goyani Textiles, Surat and conclude the adjudication proceedings and pass an appropriate order/final order of adjudication in accordance with law and on its own merits at the earliest. With this, the present petition is disposed of. Direct service is permitted.