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Drawback - Once appeal is allowed, department was not justified in keeping Petitioner's bank account frozen - Order for de-freezing issued: HC

By TIOL News Service

NEW DELHI, 02, JUNE 2016: IN a case of alleged fraudulent availment of drawback, the petitioner succeeded in its appeal before the CESTAT on 13th January 2016.

However, the Respondent department continued to keep the Petitioner's bank account with the Punjab National Bank having a sum of Rs.57,01,072/- frozen since 2007.

The Petitioner is before the Delhi High Court as their plea to the department for de-freezing their account did not get any response.

The Counsel for Revenue produced before the High Court a copy of a letter dated 27th May 2016 written to him by the Deputy Commissioner (SIIB) which revealed that the Respondent is still in the process of taking a decision on filing an appeal against the order dated 13th January, 2016 passed by the CESTAT.

The Court observed that the Respondent was not justified in continuing to keep the Petitioner's account frozen for nearly five months after the Petitioner succeeded before the CESTAT. It was opined that if the Respondent was keen that the Petitioner's account should continue to remain frozen, it should have taken immediate steps to file an appeal.

The High Court, therefore, directed that the Petitioner's account with Punjab National Bank should be de-frozen forthwith.

Nevertheless, the High Court observed that this direction would not preclude the Respondent, if it chooses to file an appeal, from seeking appropriate interim orders in the forum concerned.

The Writ Petition was disposed of.

(See 2016-TIOL-1050-HC-DEL-CUS)


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