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Indoshell Mould Limited vs Union Of India And Ors on 29 October, 2021 cites

Shri. Haresh S Bhanushali Prop. M/S. ... vs Union Of India And Ors on 5 February, 2021

27. A conjoint reading of the above provisions along with the above instructions dated 08.02.2017 issued by the Central Board of Indirect Taxes and Customs would go to show that the concerned authority is required to issue show cause notice within six months of seizure failing which the seized goods shall be returned to the person from whose possession those were seized. In the instant case vehicle of the petitioner was seized on 04.11.2019. Respondents issued show cause notice dated 29.09.2020 to the importer and Clearing House Agent (CHA) but failed to issue show cause notice to the petitioner. Petitioner has been issued letter dated 21.12.2020 being corrigendum to the show cause notice issued to the importer, calling upon the petitioner to show cause as to why the vehicle should not be confiscated. Therefore, the show-cause notice was not only not issued to the petitioner within six months but also within the extended period of six months.' Though the amendment is of the year 2018, the dictum in the case of Haresh S. Bhanushali (supra) will have an application in the present facts.
Bombay High Court Cites 15 - Cited by 1 - M N Jadhav - Full Document

Express Newspapers (Private) Ltd.,And ... vs The Union Of India And Others(And ... on 8 January, 1958

1.wp.5593-21.doc Ltd. and another and vs. Union of India and others 4 to contend that Article 226 of the Constitution of India is not meant to short circuit or circumvent statutory procedures. Learned Senior Advocate submits that the petitioner has an alternate efficacious remedy under the said Act to seek release of the goods and hence the present petition under Article 226 of the Constitution of India should not be entertained.
Supreme Court of India Cites 97 - Cited by 335 - Full Document
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