Writ Petition No. 1748 of 2013. Case: Chhaya Atul Pandya Vs Union of India. High Court of Bombay (India)
| Case Number | Writ Petition No. 1748 of 2013 |
| Counsel | For Appellant: Shri R.B. Pardesi a/w, N.P. Sinha and A.M. Khave i/b, KRP Legal Advocates. and For Respondent: Shri A.S. Rao, Advocate. |
| Judges | S.C. Dharmadhikari and G.S. Kulkarni, JJ. |
| Issue | Customs Act, 1962 - Sections 142; Constitution of India - Article 226 |
| Citation | 2015 (323) ELT 521 (Bom) |
| Judgement Date | July 01, 2015 |
| Court | High Court of Bombay (India) |
Order:
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We have heard Mr. Pardesi learned counsel appearing on behalf of the petitioner and with his assistance we have perused the petition and affidavit in reply.
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The argument is that the order of attachment of the immovable property is purportedly to attach not the property of the defaulter of the duty/penalty amount under the Customs Act, 1962 but, that of a third party. Meaning thereby, the property of a third party stands attached in terms of the order. Even if the order of attachment refers to the petitioner''s husband Mr. Atul Pandya as a defaulter and further makes a reference to the Gift Deed executed by him such acts on the part of the authorities are patently wrongful and illegal and affects the right, title and interest of the petitioner in the immovable property that is independent of the defaulter.
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Our attention is invited to the rules enabling the levy of attachment on property movable and immovable of the defaulter and the procedure to recover Government dues. That is set out in the Customs (Attachment of Property of Defaulters for Recovery of Govt. Dues) Rules, 1995. Reliance is also placed on certain judgments of this Court.
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We are unable to agree with the petitioner''s counsel that the petitioner has no remedy to question such acts on the part of the authorities. In the present case, it is not as if there is no reference to a document styled as ''Gift Deed'' in the attachment order, copy of which is Annexure H (Page 114). The stand of the Department is that it is the act of the defaulter and on the eve of recovery proceedings and therefore, execution of the Gift Deed and its subsequent registration will not in any manner affect the power of the authorities to recover Government dues in accordance with law.
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On the other hand, it is urged on behalf of the petitioner that there are no recovery proceedings against the petitioner. The proceedings may be against her husband and he may be an alleged defaulter but, that does not enable attaching the property of a distinct person like the petitioner. Secondly, the right, title and interest in the...
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