(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned Sr. advocate Shri R.J Oza appearing for respondent nos. 2 to 4 places on record, communication dated 18th September 2012 received by Deputy Commissioner, Central Excise alongwith which the Police authorities had attached a seizure panchnama.
Counsel for the petitioner-Shri Devang Parikh submitted that in further inquiry conducted in terms of directions issued by this Court under Order dated 25th September 2012 passed in Special Civil Application No. 12746 of 2012, the Customs authorities have scaled down the discrepancy in the stock and currently, even as per the Department, there is discrepancy of 224 bottles of liquor of different nature. Likewise, the discrepancy previously believed in case of Beer cans also has come down considerably. Counsel submitted that in that view of the matter, there is no further justification for continuing suspension of the licence of the petitioner. Counsel Page 1 of 3 C/SCA/15936/2012 ORDER submitted that in any case, for such minor discrepancies, entire stock of goods of the petitioner is blocked. Several items are highly perishable and if not allowed to be re- exported within a short time, it would result into irreparable damage to the petitioner.
Learned sr. advocate Shri R.J Oza appearing for the Customs Department relied on an Affidavit dated 5th December 2012 filed by Shri Manjunatha T., Assistant Commissioner [Bond] Customs, Kandla and contended that the authorities have taken a decision which requires no interference. He, however, prayed for further time for filing a detailed reply submitting that the time being short, only a preliminary reply has been filed.
In view of the request made by the learned counsel for the Customs Department, the petition is adjourned to 19th December 2012., However, looking to the peculiar facts and circumstances of the case, we are inclined to pass some interim order to safeguard the interest of the petitioner and to ensure that the perishable items are allowed to be re-exported so as the petitioner does not suffer irreparable loss merely by efflux of time. Counsel for the petitioner pointed out that such perishable items which comes with specific expiry date and/or which would, with the passage of time, not be fit to consumption are Cigarettes, Juices and other food products and Beer. With respect to stock of Beer, we noticed that the same is under the seizure of the Police authorities. Without hearing the Police authorities, therefore, we are not inclined to pass any order with respect to such commodity.
With respect to rest of the items stated to be perishable viz., cigarettes, food stuff and juices, the respondents are directed to permit the petitioner to clear the same for re-export purposes; as and when the petitioner receives any orders or requisition for the same. It is clarified that the usual departmental procedure of course shall have to be completed while doing so. The respondents, however, shall not be allowed to raise Page 2 of 3 C/SCA/15936/2012 ORDER contention that in view of suspension of the licence of the petitioner, such clearance cannot be permitted since the same is being done under the directions of this Court. This interim arrangement is being worked out to ensure that perishable items do not go waste. It is also clarified that we have not expressed any opinion on the rival contentions.
At the request of learned counsel for the petitioner, Assistant Superintendent of Police, East-Kutch, Anjar Section, Anjar, District-Kutch is joined as an additional respondent. Let notice be issued to such additional respondent returnable on 19th December 2012.
Direct service is permitted today.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) Page 3 of 3