Addtional Director General(Adjudication) vs. M/S It'S My Name PVT LTD
Held
The High Court held that the appellate tribunal has coequal power with the adjudicating authority to direct provisional release and fix its terms. The Court modified the terms of release set by the CESTAT, requiring a higher bond and bank guarantee to safeguard revenue interests.
Facts
The Directorate of Revenue Intelligence (DRI) seized gold and jewellery from a company. The company sought provisional release of the seized goods, which was initially denied by the adjudicating authority. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed provisional release on furnishing a bond and bank guarantee.
Key Issues
Whether the CESTAT can substitute its view for the discretion of the adjudicating authority regarding provisional release, and what are the appropriate terms for such release.
Sections Cited
Section 110A
AI-generated summary — verify with the full judgment below
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 28th February,2020 Pronounced on: 1st June, 2020
+ CUSAA 229/2019 and CM No. 53877/2019
ADDITIONAL DIRECTOR GENERAL (ADJUDICATION) …. Appellant Through: Ms. Maninder Acharya, Additional Solicitor General with Mr. Ajit Sharma, Mr. Krishnesh Bapat, Mr. Shikhar Kishore, Ms. Shefali Jaiswal, Mr. Viplav Acharya and Mr. Annant Ram Mishra, Advs.
Versus
M/S ITS MY NAME PVT LTD
…. Respondent Through: Mr. S. Ganesh, Sr. Adv. With Mr.Kumar Shashank, Mr. Abhishek Malhotra, Mr. Akshay Anand, & Mr. Aditya Garg, Ms. Yashashvika Sharma, Ms. Sayesha, Mr. Samuel Khobung, Ms. Shagufa Shalini, Mr. A. Kapoor, Mr. Nimesh Kumar, Ms. Riya Dhingra and Mr. Satyaveer Yadav, Advs. CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE C. HARI SHANKAR
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J U D G M E N T
C. HARI SHANKAR, J.
This appeal, at the instance of the Additional Director General (Adjudication), Directorate of Revenue Intelligence (DRI) (hereinafter referred to as “the ADG, DRI”), assails Final Order No. 51470/2019,
The judgment continues below.
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