Neutral Citation Number : 2023:DHC:3694-DB

CUSAA 229/2019

Page 1 of 20

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 19^th May 2023

Pronounced on: 26^th May 2023

+

CUSAA 229/2019

ADDITIONAL DIRECTOR GENERAL (ADJUDICATION)

..... Appellant

Represented by: Mr. Zoheb Hossain, Sr.

Standing Counsel with

Mr. Kavish Garaich &

Mr.

Vivek

Gurnani,

Advs. with Dr. Abhishek

Chandra Gupta, (ADD.

DRI)

versus

M/S IT‟S MY NAME PVT. LTD

……Respondent

Represented by: Mr. Madhav Khurana,

Mr. Shivek Trehan, Mr.

Prateek Bhardwaj, Mr.

Akash Malik, Advs. for

review

petitioner

in

Review Pet.117/2020.

CORAM:

HON'BLE MS. JUSTICE MUKTA GUPTA

HON'BLE MR. JUSTICE C. HARI SHANKAR

J U D G M E N T

%

26.05.2023

Per C. HARI SHANKAR, J.

REVIEW PET. 117/2020 (filed by respondent) & CM APPL.

20797/2022

1.

This order disposes of Review Petition 117/2020, preferred by

the respondent, seeking review of the judgment dated 1^st June 2020,

whereby we had disposed of CUSAA 229/2019.

Signed By:KAMLA

RAWAT

Signing Date:26.05.2023

12:42:27

Signature Not Verified

Neutral Citation Number : 2023:DHC:3694-DB

CUSAA 229/2019

Page 2 of 20

2.

The circumstances in which this Review Petition came to be

filed have a bearing on its fate; ergo, it would be appropriate to chart

the course of proceedings, till its filing, albeit briefly.

3.

Gold, imported into India by the respondent, was seized by the

Directorate of Revenue Intelligence (DRI), in part from the

workshop/factory premises of the respondent and in part from the

Airport, after the gold had crossed the Customs barrier. The

respondent disputes the legitimacy of the seizure, contending that the

gold had been earlier exported by the respondent and was being re-

imported into India within a year of export, and was entitled,

therefore, to complete duty exemption under S. No. 5 of Notification

45/2017-Cus dated 30^th June 2017, as further clarified by CBIC

Circulars Nos 21/2019-Cus dated 24^th July 2019 and 108/27/2019-

GST dated 18^th July 2019. A Show Cause Notice came to be issued by

the DRI to the respondent on 26^th September 2019, which is presently

pending adjudication.

4.

In the meanwhile, the respondent applied for provisional release

of the seized gold, under Section 110A¹ of the Customs Act, 1962.

The Additional Director General (ADG), DRI, rejected the request

vide order dated 4^th October 2019. The respondent appealed to the

Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

(hereinafter “the learned Tribunal”). Returning a positive finding of

fact that the gold imported had been verified and found to tally with

the gold earlier exported, the learned Tribunal, vide Final Order dated

1 110-A. Provisional release of goods, documents and things seized or bank account provisionally

attached pending adjudication. – Any goods, documents or things seized or bank account provisionally

attached under Section 110, may, pending the order of the adjudicating authority, be released to the owner or

the bank account holder on taking a bond from him in the proper form with such security and conditions as

the adjudicating authority may require.

Signed By:KAMLA

RAWAT

Signing Date:26.05.2023

12:42:27

Signature Not Verified

Neutral Citation Number : 2023:DHC:3694-DB

CUSAA 229/2019

Page 3 of 20

13^th November 2019, directed provisional release of the gold, on terms

fixed by it. CUSAA 229/2019, in which the present Review Petition

has come to be filed, was preferred by the DRI against the said Final

Order of the learned Tribunal, under Section 130(1)² of the Customs

Act.

5.

By our judgment dated 1^st June 2020 – under review – we

disposed of CUSAA 229/2019. We upheld the decision of the learned

Tribunal

directing

release

of

the

gold

seized

from

the

factory/warehouse of the respondent as well as 25400.06 grams gold

jewelle