IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 101 of 2021 ==========================================================

MESSRS SHRI NOPAJI LAKMAJI CHARITABLE TRUST Versus UNION OF INDIA ==========================================================

Appearance:

AMAL PARESH DAVE(8961) for the Petitioner(s) No. 1,2 MR PARESH M DAVE(260) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2,3 ==========================================================

CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 07/01/2021

ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. Petitioner, in this petition under Article 226 of the Constitution of India, seeks to challenge non- action on the part of the respondent authority by following reliefs:

“20.In the above premises, the Petitioners most respectfully pray as under:-

(A) That Your Lordships may be pleased to issue a Writ of mandamus or any other appropriate writ, direction or order, quashing and setting aside the decision of the Principal Chief Commissioner of Customs, Gujarat Zone (the 2^nd Respondent herein) conveyed to the Petitioners vide letter F. No.VIII/17- 07/CCO/Legal/2017 dated 11.3.2020(Annexure-”H”) with all consequential benefits and reliefs to the Petitioners;

(B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order, directing the Principal Chief Commissioner, the 2^nd Respondent herein, to decide in accordance with the law the Petitioner's application for compounding of offence submitted on 9.7.2012 for Criminal Case No.2257/2011 pending before the Cort of the Chief Judicial Magistrate, Bhuj/Kutch;

(C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the Principal Chief Commissioner of Customs, the 2^nd Respondent herein, to process and decide the Petitioner's application dated 9.7.2012 for compounding of offence of criminal case NO.2257/2011 pending before the Court of the Chief Judicial Magistrate, Bhuj/Kutch on terms and conditions that may be deemed fit by this Hon'ble Court;

(D) An ex-parte ad-interim relief in terms of Para 20(C) above may kindly be granted;

(E) Any other further relief that may be deemed fit in the facts and circumstances of the case may also please be granted.”

2. The petitioner had moved the Chief Commissioner of Customs, Ahmedabad Zone (“respondent authority” for short) for compounding of the offence under the Customs Act.

3. It appears that the goods, which are meant for distribution amongst the people in the District of Kutch in the year 2001, have been diverted and this was realized on the interception of their track at Delhi-Jaipur highway. The proceedings of the show cause notice were followed, which ultimately culminated into the appellate Tribunal reducing the penalties. Criminal Case No.2257 of 2011 also was filed by the Customs Department against the petitioner before the Court of learned Judicial Magistrate First Class, Bhuj-Kutch for contravention of the Customs Act, where the compounding of the offence under section 137(3) of the Customs Act is sought. The said request of compounding till date is not finalized by the authority.

4. The Chief Commissioner of Customs rejected the application of the petitioner, however, when challenged before the appellate Authority, it set aside the order directing the competent authority to consider the petitioner's application for compounding. It is also to be noted that the Tax Appeals challenged before this Court, challenging the order of the appellate Tribunal, also has been dismissed on 27.02.2020 being Tax Appeal No.106 of 2020.

5. On a reiterative request of deciding the application for compounding, it is conveyed that the judgement of this Court was contemplated to be challenged before the Apex Court. The grievance on the part of the petitioner is that till date, no Special Leave Petition is preferred, nor the request of compounding o