IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No 3269 of 2001 For Approval and Signature: Hon'ble MR.JUSTICE J.N.BHATT and Hon'ble MR.JUSTICE A.M.KAPADIA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- NEW KISHAN CEMENT PVT. LTD. Versus UNION OF INDIA -------------------------------------------------------------- Appearance: MR PARESH M DAVE for Petitioners MR AKSHAY H MEHTA for Respondents -------------------------------------------------------------- CORAM : MR.JUSTICE J.N.BHATT and MR.JUSTICE A.M.KAPADIA Date of decision: 03/05/2001 ORAL JUDGEMENT (Per : MR.JUSTICE J.N.BHATT) Rule, service of which is waived by learned Senior Central Government Standing Counsel Mr. Akshay Mehta for the respondents. Upon consensus, following order is passed. The Commissioner (Appeals), Rajkot has issued order on 19.3.2001 dismissing petitioner's appeal. The petitioner has filed appeal with stay application before CEGAT, Mumbai on 6.4.2001 and stay application is still pending. In the meanwhile, respondent No.3 has passed detention order on 31.3.2001 detaining raw materials and finished goods worth Rs.4,59,600/-. The amount of duty in dispute is Rs.1,26,959/- and penalty is Rs.30,000/-. As the stay application is immediately filed by the petitioner and goods detained are of value of an amount much more than the duty, penalty and interest amounts, it is directed that detention for goods of value of Rs.2 lacs shall continue till the CEGAT decides the stay application, and good of the rest of the amount shall stand released subject to final orders that may be passed by the Appellate Authority in stay application and Appeal. The CEGAT is directed to decide the stay application as early as possible, preferably within six weeks. No further coercive action to be taken in the meanwhile. Rule is made absolutely with no order as to costs. (J.N.Bhatt, J.) (A.M.Kapadia, J.) (vjn)