State of Uttar Pradesh and Ors. Vs Kay Pan Fragrance Pvt. Ltd
Date: November 22, 2019
Subject Matter
Orders passed by the High Court which are contrary to the Section 67 and Rule 141 shall not be given effect to by the authorities
Summary
There is no reason why indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execut…
In the first place, we find force in the submission canvassed by the State that a complete mechanism is predicated in the Act and the Rules for release and disposal of the seized goods and for which reason, the High Court ought to have been loathe to entertain the Writ Petitions questioning the seizure of goods and to issue directions for its release. For the sake of consistency, we have no hesita…