Union of India and Others v. R.K. Digital Solutions

(Dinesh Maheshwari and Bela M. Trivedi, JJ.)

 

Petition For Special Leave to Appeal (C) No. 13568/2021, decided on September 16, 2022

 

Union of India and Others _________________________ Petitioner(s);

 

v.

 

R.K. Digital Solutions _____________________________ Respondent.

 

(IA No. 41677/2022 – Permission to File Additional Documents/Facts/Annexures)

 

Petition For Special Leave to Appeal (C) No. 13568/2021; WP No. 12802/2021; and IA No. 41677/2022

 

The Order of the court was delivered by

Order

 

1. Taking note of the submissions made by learned counsel for the parties and the subsequent developments, including filing of the appeal before the Commissioner of Customs (Appeals) on 31^st May, 2022 against the Order-in-Original No. 374/2021 dated 23^rd December, 2021, we are of the view that so far as the present petition is concerned, without elaborating on merits, suffice would be to observe that prima facie the High Court does not appear justified in interfering in this matter and setting aside the seizure of import consignment.

 

2. The operation of the order impugned was stayed by this Court on 6^th September, 2021. In fact, in the order dated 21^st October, 2021, this Court had indeed expressed the opinion, albeit tentatively, that the impugned order cannot be sustained in law. In the said order, at the request of the learned Additional Solicitor General, the Department was also permitted to carry on the investigation and take consequential steps in that regard.

 

3. Having said so, we are clearly of the view that now when Order-in-Original has been passed and an appeal challenging the same has been filed, the matter should be left open for examination by the appellate authority in accordance with law. For that matter, suffice would be to observe that none of the observations made in the order impugned or in the orders passed by this Court shall operate prejudicial to the interests of either of the parties. In other words, the appeal shall be considered by the appellate authority on its own merits, uninfluenced by any observations appearing in the impugned order or in this order. To put the record straight, the impugned order dated 26^th August, 2021 is set aside but, with the observations foregoing.

 

4. The special leave petition stands disposed of accordingly.

 

5. Pending applications, if any, also stand disposed of.

 

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