KJ IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1354 OF 2008 M/s.Hyva(India) Private Limited ..Petitioners Versus Union of India & Ors. ..Respondents ---- Mr.S.V.Sridharan with Prakash Shah i/by PDS Ltgal for the petitioners. Mr.A.S.Rao with Y.S.Bhate i/by H.P.Chaturvedi for the respondent/UOI. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. Rule. Heard forthwith. 2. The petitioners have approached this Court to contend that rule 10A as amended w.e.f.1.4.2007 does not apply to the goods sold by the petitioners to their principals. It is their further contention that they have been paying tax on the basis that rule 10A does not apply to them. Subsequent to the correspondence exchanged, the petitioners made representation to the respondents that rule 10A does not apply, however till date, the said representation has not been decided. 3. The petitioners approached this Court as two of their vehicles were seized. It is their submission : 2 : that seizure could have been done in respect of non payment of tax duty or evasion of duty. According to them they have been paying duty and therefore it cannot be said that their case falls under non payment of duty or evasion of duty. According to the learned Counsel for respondents non payment of correct duty would also amount to evasion of duty. We do not propose to look into this issue. 4. Considering the above controversy, for the purpose of this petition the same can be disposed off by issuing following directions :- (i) The petitioners will make a representation to respondent no.2 with regard to their contention as to why rule 10A is not applicable to them. The said representation to be made not less than 7 days from today. On such representation being received, respondent no.2 to dispose off the same not less than 6 weeks from the date of receipt of representation ; (ii) In the meantime, the petitioners to continue paying duty in the manner they have been paying. This will be subject to the final order that will be passed by respondent no.2. Respondent no.2 is bound by the said order subject to whatever legal remedy they may be entitled to in law ; : 3 : (iii) In so far as two seized vehicles are concerned, respondent to release the same on the petitioners furnishing a simple bond ; (iv) Petitioners waive show cause notice ; (v) On the payment of duty, as being paid presently the respondent not to take steps to seize further vehicles. 5. Rule made absolute accordingly with no order as to costs. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) : 4 : CIVIL APPLICATION NO.669 OF 2008 IN WRIT PETITION NO.1354 OF 2008 M/s.Hyva(India) Private Limited ..Applicant V/s. Union of India ..Respondents ---- Mr.S.V.Sridharan with Prakash Shah i/by PDS Ltgal for the petitioners. Mr.A.S.Rao with Y.S.Bhate i/by H.P.Chaturvedi for the respondent/UOI. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. Heard Counsel. Application is allowed in terms of prayer clause-(a). Amendment be carried out within a period of one week. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)