Court No. - 35
Case :- WRIT TAX No. - 501 of 2019 Petitioner :- A.J. Tobacco Products Pvt. Ltd. Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,C.S.C.
Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J.
Counter and rejoinder affidavits have been exchanged in this matter.
Heard Shri Aloke Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the State and Shri Anant Kumar Tiwari, learned counsel for the Union of India.
From a reading of the counter affidavit, it appears that the official concerned who has seized the goods once again, is virtually in a Contempt of Courts of our previous orders.
The goods which have been released once by the order of the High Court, could not have been seized once again in such a manner, as has been done in the present case, especially on the ground that the bags counted were more or less.
While we are not restraining the official concerned to initiate the assessment proceedings, the goods of the petitioner which have been released on the payment of securities, shall not be seized once again as they have already been indemnified and identified by the department.
It is made clear that the assessment proceedings as well as the penalty proceedings will continue in accordance with law.
The impugned orders dated 05.04.2019 and 15.04.2019 issued by the respondent no.4 are hereby set aside by this Court.
With the aforesaid observations, the writ petition stands disposed of. No costs.
Order Date :- 31.7.2019/pks