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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Pacific Powertech Solutions – Appellant
Versus
Union of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Dr.Sujay Kantawalla with learned advocate Mr.Anupam Dighe with learned advocate Mr.Kartikey D. Kanojiya for the petitioner and learned Additional Solicitor General Mr.Devang Vyas with learned advocate Mr.Siddharth Dave with learned advocate Mr.C.B. Gupta for the respondents.
2. Rule, returnable forthwith. Learned advocate Mr.Siddharth Dave and learned advocate Mr.C.B.Gupta waives service of notice of rule for on behalf of the respective respondents.
3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :
“a. That this Hon'ble Court may be pleased to hold and declare that
i. the investigation carried by the office of Respondent No.2 is not just and fair and the conduct of the Respondents against the Petitioner herein in pursuance to F.No.GEN/INT/MISC/26/2023, is unwarranted and illegal;
ii. that the continuous provisional attachment of the Petitioner's Bank Account No.6311621118 and Petitioner's Proprietor's Bank Account No. 7211434006 is without any authority of law;
b. That this Hon'ble Court may be pleased to issue a Writ of Mandamus or Writ in the nature of Mandamu
The court ruled that the provisional attachment of bank accounts and summons issued for investigation were illegal, as the petitioner was a bona fide purchaser of goods cleared for home consumption, ....
The court emphasized the need for strict compliance with the statutory pre-conditions for the exercise of the power of provisional attachment under Section 110(5) of the Customs Act.
Order of Detention and seizure quashed - Absence of any proper opportunity to petitioner also, the civil liabilities of petitioner company demanding the huge amount of custom duty would be impermissi....
Possession of smuggled goods under the Customs Act confirms liability for prosecution without proper documentation; the accused must prove otherwise.
The Enforcement Directorate's actions under the Foreign Exchange Regulation Act were deemed lawful, given the justified reason to believe that violations had occurred, affirming the legality of the s....
The freezing of a bank account requires a written order based on tangible material, failing which the action is illegal.
The court established that provisional attachment under Section 83 of the CGST Act requires tangible evidence of necessity to protect government revenue, and such powers must be exercised with cautio....
The main legal point established in the judgment is the availability of a statutory remedy under the Customs Act and the failure of the petitioner to approach the Appellate Authority despite the libe....
The Commissioner must form an opinion based on relevant facts and tangible material with a live link to the formation of the opinion when exercising the power of provisional attachment under Section ....
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