Vijay G.Budhrani v. The Commissioner Of Customs
and M.P. Nos. 1, 1 and 2 of 2014 (through video conference) P.D. AUDIKESAVALU, J.
The matter is listed today under the caption 'for clarification' on receipt of e-mail dated 11.11.2020 from the Learned Counsel for the Petitioner, who has brought to notice that his presence has not been marked in the order dated 08.10.2020.
2.
After carrying out rectification of the aforesaid correction, the appearance of the Counsel appearing for the parties in the order dated 08.10.2020 shall read as follows:- For Petitioner :
Mr. N.Muralikumaran for M/s. Mcgan Law Firm (in all WPs) For Respondents :
Mrs. Hema Muralikrishnan Standing Counsel (for R1 in WP. Nos.5111 and 5112/2014) V.Sundareswaran, Standing Counsel (for R2 in W.P. No. 5111 of 2014, R2 and R3 in WP. No. 5112 of 2014 and sole Respondent in W.P. No. 9534/2014) 1/10
3.
That apart, para 1 of that order shall be substituted as follows:- "
Heard Mr. N.Muralikumaran, Learned Counsel for the Petitioner, Mrs. Hema Muralikrishnan, Learned Standing Counsel appearing for the First Respondent in W.P. Nos. 5111 and 5112 of 2014 and Mr. V.Sundareswaran, Learned Standing Counsel appearing for the Second Respondent in W.P. No. 5111 of 2014 and Second and Third Respondents in W.P. No. 5112 of 2014 and Respondent in W.P. No. 9534 of 2014 and perused the materials placed on record, apart from the pleadings of the parties.
Registry is directed to issue corrected copy of the order to the concerned parties without collecting any extra charges for the same. 11.11.2020 vjt 2/10
P.D. AUDIKESAVALU, J.
vjt 11.11.2020 3/10
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.10.2020
CORAM
THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU and M.P. Nos. 1, 1 and 2 of 2014 W.P. No. 5111 of 2014:- Vijay G. Budhrani ... Petitioner -vs1.The Commissioner of Customs (Seaport - Import) Customs House No. 60, Rajaji Salai Chennai - 600 001.
2.The Directorate of Revenue Intelligence 25, Gopalakrishna (Iyer) Road T.Nagar, Chennai - 600 017.
3.The Branch Manager, Indian Bank Chetput Branch Chennai - 600 010.
... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the impugned Mahazar dated 15.10.2013 drawn by the official of the Respondent No. 2 in so far as it relates to seizure of cash of Rs. 1.25 Crores and quash the same. 4/10
W.P. No. 5112 of 2014:- M/s.Shahi Foods Represented by its Partner Vijay G.Budhrani No.5H, 5th Floor, Century Plaza Teynampet, Chennai - 600 018.
... Petitioner -vs1.The Commissioner of Customs (Seaport - Import) Customs House No. 60, Rajaji Salai Chennai - 600 001.
2.The Additional Director General Directorate-General of Revenue Intelligence 25, Gopalakrishnan Road T.Nagar, Chennai - 600 017.
3.The Senior Intelligence Officer, O/o. Directorate-General of Revenue Intelligence Chennai Zonal Unit No. 25, Gopalakrishnan Road T. Nagar, Chennai - 600 017.
... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the Respondents to return the amount of Rs. 98,85,110/- collected from the Petitioner-concern vide demand drafts drawn as four part payments in favour of the First Respondent in the following manner:- i.
D.D. No. 797985 dated 30.10.2013, drawn on YES Bank, Nungambakkam Branch, in favour of the 1st Respondent, for a sum of Rs. 50.00 lakhs, 5/10
ii.
D.D. No. 398200 dated 31.10.2013 drawn on RBS Bank, Harrington Road Branch, in favour of the 1st Respondent, for a sum of Rs. 25.00 lakhs, iii.
D.D. No. 779900 dated 09.11.2013 drawn on YES Bank, Nungambakkam Branch, in favour of the 1st Respondent, for a sum of Rs. 10.00 lakhs, and iv.
D.D. No. 780371 dated 20.12.2013 drawn on YES Bank, Nungambakkam Branch, Chennai in favour of the 1st Respondent, for a sum of Rs. 13,85,110/-.
W.P. No. 9534 of 2014:- M/s. Shahi Foods Represented by its Partner Vijay G. Budhrani No. 5H, 5th Floor, Century Plaza Teynampet, Chennai - 600 018.
... Petitioner -vsThe Additional Director General Directorate-General of Revenue Intelligence 25, Gopalakrishnan Road T.Nagar, Chennai - 600 017.
... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the impugned Show Cause Notice dated 03.03.2014 in F.No. VIII/48/24/2013-DRI of the Respondent and to quash the same.
6/10
For Petitioner :
Mr. N.Muralikumaran for M/s. Mcgan Law Firm (in all WPs) For Respondents :
Mrs. Hema Muralikrishnan Standing Counsel (for R1 in WP. Nos.5111 and 5112/2014) No Appearance (for R2 and R3) (in WP. Nos.5111 and 5112/2014) No Appearance (for Respondent in W.P.No.9534/2014) C O M M O N O R D E R (through video conference) Heard Mr. N.Muralikumaran, Learned Counsel for the Petitioner and Mrs. Hema Muralikrishnan, Learned Standing Counsel appearing for the First Respondent in W.P. Nos. 5111 and 5112 of 2014, and perused the materials placed on record, apart from the pleadings of the parties. 2.
The Petitioner in W.P. No. 5111 of 2014, viz., Vijay G.Budhrani, is a partner of M/s. Sahi Foods, which is the Petitioner in W.P. No. 5112 of 2014. The seizure mahazar dated 15.10.2013 is challenged in W.P. No. 5111 of 2014 7/10
and in W.P. No. 5112 of 2014, direction has been sought to the Respondent to return the sum of Rs.98,85,110/- collected from the Petitioner through demand drafts. The show cause notice in F.No.VIII/48/24/2013 - DRI dated 03.03.2014 issued by the Respondent calling upon the Petitioner to explain as to why penalty should not be imposed under Sections 112(a) and 114(AA) of the Customs Act, 1962 (hereinafter referred to as 'the Act' for short) is challenged in W.P. No. 9534 of 2014 by that partnership firm. 3.
It is brought to notice that the after the filing of the Writ Petitions, the Respondent has taken a final decision in the matter and issued the Order-inOriginal dated 26.09.2016 against the Petitioners, which has been impeached before this Court in W.P. Nos. 30376 and 30377 of 2016 before this Court, wherein by order dated 14.06.2017 interim stay of those orders had been granted and the matter had been referred to the Division Bench of this Court. In view of the same, Learned Counsel for the Petitioners seeks permission of this Court to withdraw these Writ Petitions, reserving the right of the Petitioners to raise the contentions in W.P. Nos.30376 and 30377 of 2016. 4.
Having regard to the submissions made, these Writ Petitions are dismissed as withdrawn with a clarification that it would not preclude the right 8/10
of the Petitioner to raise same contentions in W.P. Nos.30376 and 30377 of 2016 before this Court. Consequently, the connected Miscellaneous Petitions are closed. No costs.
08.10.2020 Maya Index: Yes Note: Issue order copy by 04.11.2020.
To 1.The Commissioner of Customs (Seaport - Import) Customs House No. 60, Rajaji Salai Chennai - 600 001.
2.The Directorate of Revenue Intelligence 25, Gopalakrishna (Iyer) Road T.Nagar, Chennai - 600 017.
3.The Branch Manager, Indian Bank Chetput Branch Chennai - 600 010.
4.The Additional Director General Directorate-General of Revenue Intelligence 25, Gopalakrishnan Road T.Nagar, Chennai - 600 017.
5.The Senior Intelligence Officer, O/o. Directorate-General of Revenue Intelligence Chennai Zonal Unit No. 25, Gopalakrishnan Road T. Nagar, Chennai - 600 017.
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P.D. AUDIKESAVALU, J.
Maya Dated : 08.10.2020 10/10