Ms. Zia Unnisa Nasreen vs. The Union Of INDIA And 2 Others
Held
The Court did not decide the merits of the case. Instead, the counsel for the petitioner sought to withdraw the writ petition. The Court granted liberty to the petitioner to avail the appellate remedy before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. Consequently, the writ petition was dismissed as withdrawn, with no order as to costs. Any pending miscellaneous petitions were also closed. The Court did not make any findings on the legality of the order-in-original or the release of the seized goods.
Facts
The petitioner, Ms. Zia Unnisa Nasreen, filed a writ petition before the High Court challenging an order-in-original dated 04.08.2020. The petitioner sought to set aside the order, release 14 gold bars weighing 11.1 kg seized on 28.05.2019 upon payment of applicable duty, and release foreign currency worth Rs. 4,25,312 and Rs. 1,50,64,012 seized on the same date from her residence. The respondents were the Union of India, the Central Board of Indirect Taxes and Customs (CBIC), and the Additional Commissioner of Customs. The petitioner also filed an interlocutory application seeking a stay on the operation of the impugned order.
Key Issues
1. Whether the impugned order-in-original dated 04.08.2020 is illegal, improper, against the principles of natural justice, and contravenes the provisions of the Customs Act, 1962, and the Constitution of India? Petitioner's contention: The petitioner argued that the order was illegal and violated principles of natural justice. The petitioner sought the release of seized gold bars and foreign currency. Revenue's contention: The respondents, being the Union of India, CBIC, and Additional Commissioner of Customs, were defending the order-in-original. No specific arguments for the revenue were detailed in the provided text, but their role was to oppose the petitioner's claims and uphold the seizure and the order.
Sections Cited
Section 128
AI-generated summary — verify with the full judgment below
Between: AND 1. It4s. Zia Unnisa Nasreen, . D/o. _ Shri Shahbaz . l/ohammed Kaleemullah, Rto B-2-293tB2tLt77A.t\,1L.A ior*v, njr.jo d,';;';Z;" Hiils. Hyderabad _ soo 034 ...PETITIONER The Union of lndia, Reo. bv its.,Secretary, Department of Revenue, l\,4inistry of Finance, Norlh Block, NewDelhi Central Board of lndirect Taxe^s and Customs (CBIC), Represented by its Chairman, Norlh Block, New Delhi Additional commissioner of customs, office of the principal commissionerate of Customs, GST Bhavan, L.B.Stadium Road, Hyderabad - 500 004 ...RESPONDENTS 2 3 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court mqy be pleased to jssue an appropriate writ, order or direction more particularly one ind*nature of Writ of I\rlandamus a) Setting aside the impugned order - as being illegal, improper, against the principles of natural Justice, against the statutory provisions of Customs Act, 1962 and against the provisions of Constitution of lndia b) To release the 14 seized gold bars totally weighing 11.'1 Kg seized from the Petitioner on 28/05/2019 on payment of applicable duty c) To release the foreign
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