The court has the discretion to decline to interfere with a summons but can direct the petitioner to file a representation regarding the release of goods, specifying jurisdictional issues and the possibility of releasing goods of foreign origin subject to payment of fine.

This petition seeks the quashing of the summons dated 18 March 2016 issued by the Superintendent (Prevention), Customs Department, Lucknow Division, Lucknow under section 108 of the Customs Act, 1962 (hereinafter referred to as the 'Customs Act'). A further relief that has been claimed is that the respondents should release the goods apprehended from the vehicle of the petitioners bearing number UP 78 CT-6109.

2. It is stated that when the aforesaid vehicle was carrying goods, it was apprehended by the Mobile Squad, Commercial Tax, Kanpur and a show cause notice dated 3 February 2016 was issued by the Assistant Commissioner, Commercial Tax Section, Kanpur. An order dated 12 February 2016 was, however, passed demanding 40% of the value of the goods. The petitioners filed a petition before the Joint Commissioner (Administration), Commercial Tax, Kanpur under section 48(7) of the U.P. Value Added Tax Act, 2008. This petition was rejected by order dated 23 February 2016. The petitioners, however, preferred an appeal before the Commercial Tax Tribunal which by order dated 27 February 2016 directed for release of the goods on deposit of tax on the estimated value of the goods. The petitioners claim to have deposited the tax.

3. The grievance of the petitioner is that despite the deposit of the tax on 18 March 2016, the goods have not been released.

4. It also transpires from the records of the writ petition that the summons dated 18 March 2016 has been issued to the petitioners by the Superintendent (Prevention), Customs Department, Lucknow Division, Lucknow under section 108 of the Customs Act requiring the petitioners to appear on 28 March 2016 for giving statement and for submission of relevant documents.

5. Sri Manish Goyal, learned counsel for the petitioners has submitted that summons dated 18 March 2016 should be set aside as the samples were not taken in the presence of the petitioners and that it is without jurisdiction. It is also the submission that the communication dated 30 March 2016 indicates that the truck contained some goods of Indian origin and some goods of foreign origin and, therefore, the goods of Indian origin could not have been the subject matter of proceedings before the Customs Department. It is also his submission that the goods of Indian origin have to be released pursuant to the order passed by the Tribunal and the goods of foreign origin can also be released subject to payment of fine under the provisions of section 125 of the Customs Act.

6. Sri B.K. Raghuvanshi has appeared for respondent no.1 while Sri Shashank Shekhar Singh, learned Additional Chief Standing Counsel has appeared for respondent no.2. They have opposed the petition.

7. In regard to the two reliefs claimed in this petition, we are not inclined to interfere with the summons dated 18 March 2016 issued to the petitioners as it merely calls upon the petitioners to give statement and to submit documents. It is for the petitioners to apprise the officer concerned about the correct factual position.

8. However, in regard to the release of the goods, it will be appropriate that the petitioners may file a representation before the Superintendent (Prevention), Customs Department, Lucknow Division, Lucknow raising all grievances. The petitioners can also apprise the officer that the goods of Indian origin are outside his jurisdiction and that even the goods of foreign origin can be released subject to payment of fine. If such a representation is filed, we have no reason to doubt that the Superintendent (Prevention), Customs Department, Lucknow Division, Lucknow shall take a decision expeditiously and preferably within a period of ten days from the date of filing of the representation.

9. The writ petition is, accordingly, disposed of with the aforesaid observations.