{"id":32389,"date":"2008-03-26T00:00:00","date_gmt":"2008-03-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-union-of-india-rep-by-the-commr-vs-ms-prashanth-minerals-and-on-26-march-2008"},"modified":"2018-04-04T01:37:25","modified_gmt":"2018-04-03T20:07:25","slug":"the-union-of-india-rep-by-the-commr-vs-ms-prashanth-minerals-and-on-26-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-union-of-india-rep-by-the-commr-vs-ms-prashanth-minerals-and-on-26-march-2008","title":{"rendered":"The Union Of India Rep By The Commr … vs M\/S Prashanth Minerals And … on 26 March, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Union Of India Rep By The Commr … vs M\/S Prashanth Minerals And … on 26 March, 2008<\/div>\n
Author: A.S.Bopanna<\/div>\n
f}\n\nIN THE HIGH csoum' OF KARNATAKA AT a;.sm.;:;;a~;;   \n\nDATED THIS THE 26TH DAY-'\u00a7\u00a2\u00a708x:  \nBEFORE   1 4' % %\nTHE HON'BLE MR.  A S__BQ_Fi+\\NI\u20acA\"  \n\nW.P. NO. 104\u00bb41,!05  2.Q4'.74_,:QS- ,\n22713j~o_5 and '1csa93;o5\n %  %\n\nTHE Ursiora\u00e9\u00e9'  %  ~~   '\nREP BY THE C0MM:;ssIo.N'z3R' 01\u00a2 1c11s*i'0Ms\nc R BU[ELDIP+*\u20ac}., QU   1) %\nBANGAL_OR_E~-OV1   _  '. ~  PETITIONER\n(By Sri: R VEE%REIs:vDIeA' 'S,HA.i\u00a7Mh, ACGSC)\n\nAND;m\n\n V,  , 1  \u00abMINERALS\n\n Arm EXPORTS LTD\n'- T.P'Lo'1* NQ sage,\n\n 1 E't?IiViiviA%'\u00a7\u00a3\\NDRA INDUSTRIAL ARA\n ANEKA; ., BANGALORE\n\n3 2  KARNATAK STATE\n\nPWANCIAL CORPROATION\nA s 4_ RECOVERY DEPARTMENT\n, 'pKsF<:: BHAVAN,\n'  NO 1\/ 1, THIMMAEAH ROAD\nNEAR CANTONMENT RAILWAY STATION\nBANGALORE  RESPONDENTS<\/pre>\n
(By Sri: S G PANDIT, ADV. FOR R2)<\/p>\n
A<\/p>\n
i
\nI<\/p>\n
THIS WRIT PETITION IS FILED UNDER AREr’tC:LEs’V:2’2*6
\n227 OF THE OORETITUTIOE OF EEOTA, “RRAEERT TO; \u00bb ‘
\nRESTRAIN THE R2 TO PROCEED WITH’ THE .-*’.UC’I’IL’.l’\u20ac AS._i?’.ER..<\/p>\n
THE ADVERTISEMENT PUBLISHED Es: EOOROREOI ‘E*’:E{EEv;~;E’EsA’
\nPAPER DTD. 7\/2\/05 VIDE ANX. A;’A:.IN1’I’HE E.LTERNATE–~.ToV
\nDIRECT THE R2 To 1R\\.rOLvE T.LzE__ ‘PE’I’%’I’!O1’~i_E * {N  ‘-<\/p>\n
PROCESS OF THE SALE OF THE\u00ab–..ASSE’l’S OR THE’ R:…ANr> TO <\/p>\n
PAY TO THE PETETIONER TEE DUTEES  ‘TOE iii’ RRORT THE
\nSALE PROCEEDS OF THE ASSETS OR THE R1; _ <\/p>\n
‘.=.’..-=9. Re. M-“-\n<\/p>\n
BETWEEN  ”\n<\/p>\n
RARRATARA ST}’xTig21A’EFiE\u20acAi\u20acCi?TL CO.E*PO’I-2″A’i*i(3N
\nNo.1\/1,TH1M A;1AR~R,OAE,;._ ” ‘<\/p>\n
B   2 A A ‘<\/p>\n
REP. BY. ITS _GENER;:?-EL _MA_NA_NGEI-3,.
\nAR DEt;’ARTME\u00a7?T_f  _  .\n<\/p>\n
 PETITIONER<\/p>\n
\u00a3Ey Sri:  O. \u00abPANE)i*f’fA~!3 V;!.: ‘  <\/p>\n
AND f’ ‘V<\/p>\n
 .  , 1  OF 1NEt’AWEi1NIsTRY OF FINANCE<\/p>\n
V _ DEPARTMENT OF REVENUE
\n‘ AR_}$’:’3,_ E-Y +.If_I’.’~;-f… SECRETARY<\/p>\n
V ‘ DEPUTY COMMISSIONER OF CUSTOMS
\n ct;sTO–Ms DIVISION.\n<\/p>\n
N029\/2, BASAWESHVARA BLDG.,
\nOREEOENT ROAD,<\/p>\n
” *  BANGALORE 56 0001<\/p>\n
   ‘JOINT COMMISSIONER OF CUSTOMS<\/p>\n
CUSTOMS DIVISIN.\n<\/p>\n
2912 BASAWESHWARA E3UILD!NG
\nCRESCENT ROAD,<\/p>\n
BANGALORE 560 001<\/p>\n
X
\n‘1\u00bb<\/p>\n
4 {W8 NATURAL STONE EXPORTS LTD
\nNO.197, 2ND FLOOR
\nv MAIN, em (moss
\nGANDHINAGAR, : ‘
\nBANGALORE 560 009   .. —   .\n<\/p>\n
REREBY ITS  V     <\/p>\n
 wzm’ PET!T!QN 13 P’.I~LED–.U’E*\u00bb’  ‘<\/p>\n
‘I’ BE A .\n<\/p>\n
227 OF’ T E coNs’rITU’I’i~o_N OF 1N%Dm..,F’wITH PRA ER ‘P0;
\nQUASH THE   29.11.2004 VIBE
\nANX-C PASS D BY THE R2 AND jAD:DE.:x1Du’M, DATED 17 5.2004
\nVIBE  1=.t~.~.,s..~’..9:.1:*.- BY  -_ V <\/p>\n
W.P. NO. 22*ri53j%2ev’as  <\/p>\n
UNION’-Qr\u00ab’.mDiA–“,–~.._ ‘ V   ‘ –<\/p>\n
REP BY ‘ziHE4’c0MtviisLsi0siEA:a QF CENTRAL<\/p>\n
EXCISE, MYSORE’CO’MM,ISS[ONERATE<\/p>\n
S16; 32, VINAYA MARGA ‘ ~<\/p>\n
SIDDI-‘IARTHA L.AY’c~;u”r<\/p>\n
 570 …..   PETITIONER<\/p>\n
  (Esy,  _V:RVAX(E.E\u00a7R–E_NDRA SHARMA, ACGSC}<\/p>\n
A’N.I’) ‘:\u00ab<\/p>\n
 i~o ‘4 <\/p>\n
1 5.! ‘SUN ENGINEERING WORKS
\nPLOT NO.10, KRS ROAD
\n* 4_ METAGALLI POST
\n MYSORE – 5’70 016<\/p>\n
KARNATAKA STATE FINANCIAL CORPORATION
\nRECOVERY ~ I DEPARTMENT<\/p>\n
KSFC BHAVAN<\/p>\n
NO.1\/1. THIMMAIAH ROAD<\/p>\n
1<\/span>
\n13<\/span><\/p>\n
NEAR CONTONMENT RAILWAY S’I’A’I’iON<\/p>\n
BANGALORE – 560062   ‘ <\/p>\n
{By   Cw. PANDIT, ADV. FOR R2)<\/p>\n
THIS WRIT PETITION IS F11..I;:Q”u:4\u00a3)\u00a7.\u00a7R AEEICLES 2\u00a76–.<\/p>\n
227 OF THE CONS’l’I’I’U’I’ION .C’F._ INDIA, WITH S\u00a3i”?I”-EAYERQ TO;<\/p>\n
DIRECT 1:32 TO PAY TD ‘1’!-IE PE’i’ITl@_NER ‘rg;E’AMoui\u00bb1T”oE*’THE ” ‘
\nCENTRAL EXCISE DUTIES ALQNG WITH “ENTEI-\u00a7ES’I’ As<\/p>\n
ADJUDICATED AND PA\\.{.A..B-I.-E BY.  no: AS
\nTHEY ARE IN POSSESSION or\u00bb THE___AMOLJNI’ REALIZED BY<\/p>\n
SELLING THE ASSETS OF’ 531.’ 2<\/p>\n
ma. no. 108:9&:_(\ufb01~1)0Ei;’_A  <\/p>\n
BETWEEN :;  V _
\nUNIONSOESiN”D1A’ ?:_;;._ ,<\/p>\n
REP 83:’  \ufb01ivns
\ncRBu:Ln:m       S
\n ‘SROAD,.’BnivG Lam:-.:S   ?F.-.””E”i’i’i-.”)\ufb01’E’:%<\/p>\n
   1, ” S. va\ufb01tziis WEAR wr um<\/p>\n
– _ , Nc>’a75.. F51′ FLOOR, 1’\u00bb STAGE
\n‘ ruplizmaaan. BANGALORE<\/p>\n
2 .. KARNATAKA STATE FINANCIAL CORPORATION-
\nF\u00a3E’COVERY.- I DEPAE’l’MEN’l’
\n‘   KSFC BHAVAN; N0 1\/ 1. “l’HIMMAIAH- ROAD
\n NEAR CAN’l’ONMEN’!’ RAILWAY STATION
\nBANGALORE<\/p>\n
   3 STATE BANK or mum<\/p>\n
RECOVERY AND REHABlI.’l’I’A’l”l0N BRANCH<\/p>\n
1<\/span>
\n1,3<\/p>\n
4FLO0R,RESIDENCYPLAZA   o-\n<\/p>\n
RESIDENCY ROAD,BA…G_AL.’.RE  <\/p>\n
(By Sri: BIPIN HEGDE, gov. . -12 P2
\nSri: x mwznsn, ADV. won R3) *<\/p>\n
ms wan’ PETITION 1s\u00bbm.Eo U149}-33 Aie;’ricL3..sVo2\u00e96 a. <\/p>\n
227 on ml-.2 GQ!~!8T!’!’U’I’!ON osroomsosa. -W93 P\ufb01~’\\’r”ER T0;
\nDIRECT Tl-IE R2 AND 3 TO PAY’-.’l’O_’I’HE opmnoncn THE
\nA-MQUN!’  av  sf: s.-33.2 as ‘z”‘:-EE  0″‘ “HE
\nR1, mwnnns THE CUS?I’0MS.’DU.ES;~\u00ab..DIRf3CT THE R2 AND 3
\nPAY THE !!!’!’ERE-9′!’ 0!.’ THE 8333 \u00a7i5\u20acGU?U11-F\ufb01\ufb01\ufb01 THE ‘EH3 07*’
\nREALIZATION or THE same air THEM.  o <\/p>\n
bl<\/p>\n
These vqxia\u00e9; Paatitionaj’    on ibr Pmhm1na1y’ ‘
\nh”-‘*\u00a7;’ \ufb01n    day.  j\u00a7.”-vou1ft”i’nm’ic the following :<\/p>\n
  Th-” rank of parties am diifbrent in<\/p>\n
   as such they are refcned to by their<\/p>\n
   so of clarity.\n<\/p>\n
 .o  s In W.P.No.20474\/O5, the Karnatalca sum:<\/p>\n
  ‘  Corporation (ibr short the ‘KSF’C’) is before this<\/p>\n
   seeking for issue of writ of  to qum.._…..h the<\/p>\n
” Attachlncmt _1rd._.r .-lat…-d 29. 1 1.2% bem””‘iu\u00a7<\/p>\n
‘L
\nVI’!
\n‘
\n0<\/span><\/p>\n
Ne.c..Ne.vm\/43\/205\/2001 EOUV, which’ is   <\/p>\n
Annnxurre-C to the petition    <\/p>\n
17.6.2004, which is impugned at   _<\/p>\n
and alas the %”‘-.rrris-iaireri    ‘respectively are
\nto pay the   of excise dues and
\ncustxanra   f along with interest as
\nadjudicarttzgjl   {he respective respondents in
\nthe     In W.P.No. 10898_\/O5, a similar<\/p>\n
% ” ‘ehee:ieh.reeie’yy-arse sought against the State .F.i:_-I_.l: -1′ !nJ.:’.a<\/p>\n
  of _f th.-5-3. macs the .a%t’um'”‘ ruu–“‘:.Tix’<\/p>\n
have; Vbt_=..-_.r;  in the m’-\ufb02’-‘urive \ufb01\ufb01\ufb01\ufb01irs with regard to<\/p>\n
  quantiim “f -“(rant payable by the defaullnrva to both<\/p>\n
   of india as well a the KSFC, each of the factual<\/p>\n
  demure need not he advcrted to ‘m these petition einee<\/p>\n
” eeeenaeny what is required to determine in these petitions is<\/p>\n
1<\/span>
\n13<\/span><\/p>\n
with Iegaltl to the position of law relating to pmo:   <\/p>\n
eueh claim and the limited facts leading-thel\ufb01tot” ‘T  <\/p>\n
4. In this Iegamd. it  <\/p>\n
India that their dues  in the _-..!:.VI.,-ca 911d<\/p>\n
M: -W-M -‘-“~’-*2?-p…   as Wei} as the
\nState ea.-eat -f advanced by
\nthem to  created over the
\npmperty\ufb02epf have precedence over<\/p>\n
such ciaims, A’ <\/p>\n
5 51. _ 01hthVes’e.’:1iv.a’i1 eontentions, I have heard Sri S.G.<\/p>\n
 V.     for KSFC, Sri Vee1e1_1c_!::_a. Et’-h_a.\ufb02.I.1.a.,<\/p>\n
 t.1t-famed Qt.-.1;t_n.=I_l Government Standing Gotta”!<\/p>\n
 .  *..1**-ii:-:c’i ,c:_t*m1n*’i who aiso represents the K<\/p>\n
2-;p}.=.-:4-\ufb01g. for ‘tl=.e Uni.-‘.=n ef India and 8:11 nipin Hegde,<\/p>\n
6. Having heard the respective learned counsel, 1 have<\/p>\n
‘4 perused the writ papers.\n<\/p>\n
.1<\/p>\n
 Union  than under the (_1uet._ms_a A-_.t __I1_ t.|1_. -ientra..<\/p>\n
7. In a matter of this nature, before  <\/p>\n
the limited facts involved in the 1ea’pe”*ctive   be V<\/p>\n
appropriate to understand the  ._<\/p>\n
the Pleoedence of a D31, LI’ ovrffj\ufb01llch 513111;: 0 ; “.’sinot_l;-: <\/p>\n
0  cg u1e.f?u’nion of India white<\/p>\n
I-\n<\/p>\n
I”\n<\/p>\n
a
\nI
\nI<\/p>\n
i F…’
\nI-\n<\/p>\n
F’
\n1<\/span><\/p>\n
ciaiming that  have  ‘ouch dues have
\nplaced       Supreme Court
\nin the  VQEIIKHABHAI PRABHUDAS
\nPARElitH \u00a35: – (2000) 5 sec 694. The
\n  foe   ofindia by placing reliance on<\/p>\n
the  to contend that the dues to the<\/p>\n
no<\/p>\n
onwnsolaw as crown d”e’s ‘””‘w th<\/p>\n
Bum” W __e  to the Ccntrai Government. Thezefore, the<\/p>\n
 ‘   Union. tlndia would have precedence over all claims.<\/p>\n
8. On the contrary, on this legal contention<\/p>\n
advanced, Sli S.G. Pandit, leamed counsel for the KSFC not
\nI<\/p>\n
I2<\/p>\n
.  ‘the Bench  having bene\ufb01t of the eelid 911:! _.r, it I’-<\/p>\n
only distinguished the said judgment to eonmdd   <\/p>\n
cimumstanees under which the    V<\/p>\n
rendered does not indicate the     ._<\/p>\n
Supreme Court. has in fact  fer ” V<\/p>\n
 \ufb02u .3 wall hg _ hr 1′ ;H3rH\u00bbnt”.nF nan..”a.e-g-e.m;’5-1 C 3<\/p>\n
9.     I need not advert
\nto eeneidee   since the leamed
\n for  my notice a judgment of the
\nDivieioneeeeeh er   ‘High Court, wherein almost<\/p>\n
all the deeisien-sApn”‘\ufb021ie legal aspect has been considered by<\/p>\n
in<\/p>\n
-an  I the said cider ta Hl’.:dBI’fs’u’$’1d the<\/p>\n
\\-1’\u00abw_-0-‘Iv’
\nJ.I…… I”\\\u00a3__’_.1___. I”k__ ._<\/p>\n
t:|u’t”i.!.v'”””‘ -‘.j_r’.’~.’sia.~;’?_’i4?.-‘:d:Ac”j’;u’-3-A 1?” Lu 1.: mun ch of the Bombay High<\/p>\n
10. A perusal of the judgment passed by the Bombay<\/p>\n
 High Court in the case of SICOM LTD. –ve– THE UNION OF<\/p>\n
I
\n13<\/span><\/p>\n
INDIA (nor) AND omens (W.P.No.4041\/O2’liiier:icieti’ <\/p>\n
18.7.2006), would indicate that \ufb02ie””Division  iof–if’the’;<\/p>\n
Bombay High Court after considering: the   ,_<\/p>\n
provision contained in the   Aot ” V<\/p>\n
and Customs Act as weh no   aiew
\na_i’r..-er noticing the  of  Court in
\nIEEIM B’i’wiK”s     insofar as
\nthe claim of    3;  would be only
\nin IEBPQQF of in a matter where a
\npmper\ufb02y ie .A  of the State Financial
\nCorporation; the  of such \ufb01nancier would take<\/p>\n
precedence  utlieiidtiea  by the Union of India. In<\/p>\n
.  ‘tliinzeg\u00e9ziii, the pm\ufb01ieione of Customs Act  __leo oon…i..e. .,.–<\/p>\n
 to hold any _.v_….t. L… Ur:-.io.. M mam woald have the<\/p>\n
re?’ a;,-‘3.” of~re\u00a7f.oi.-“*”‘1g th” “mounts no arrears of hand revenue<\/p>\n
 –  “~:in respeot of the other properties which are owned by the<\/p>\n
 who are due to the Union of India. Considering this<\/p>\n
  declaration of law, it is no more in doubt that the precedence<\/p>\n
1<\/span>
\nif<\/p>\n
ll<\/p>\n
of the claim for Union of India would be only   <\/p>\n
c1a1m’ ants are un-secured cieditorsvmlde-not it   <\/p>\n
11. One other aspeet_To\u00a3_ the’ “else ‘ ii<\/p>\n
requires to be noticed, is that .\u00a7’_’.uet_Ln_e<\/p>\n
1′ a similar set of -“‘5″*’u'”*!=n+’=”m;=a’ }*-“-‘~*._”i.’3e;%r” this  E<\/p>\n
w.P.r.’a. 2427e;e5,_ vvt;-zxeigzf\ufb01me  sought for
\ndeciaring    by the KSFC as
\nbad in  rtgi\u00e9 emits. 12.2005 has refused
\nto  tile the petitioner therein and the
\nsaid onier__   by a Division Bench of this
\ncom\ufb01n ew.A;N\u00a7.2o?;o6 15;} order dated 3.3.2005.<\/p>\n
‘ 1.1.. _.\n<\/p>\n
nu; Be’f’eay High Court, the facts in the present case would<\/p>\n
  ‘e’_1iai(e”‘ix: be brie\ufb02y noticed to apply the said law declared.<\/p>\n
I
\nIL<\/p>\n
1’;\n<\/p>\n<\/p>\n
13. In this regard, it is seen that in W.P.No;’1Q4.i-ii ”<\/p>\n
the mortgage of the properties was made.  it<\/p>\n
favour of the KSFC in the year 1989 endlvinl _<\/p>\n
amount due to the Co1po1’ation,V:v’the piovhienell 29 ” it<\/p>\n
of the State Financial oorporatieiioaet, gm-Asher:  ‘Act’),<\/p>\n
as meek-J.. by the  on 1′–?_.3.1_m .<\/p>\n
\n\n15<\/span>\n\nthe same, in    iof\ufb01 the Customs\nDepartznenth.     is on\n<\/pre>\n
18.4.1953: jinx  which has taken
\nplace  the   ext  earlier instance, the KSFC
\nwas befonepilthie  seeking for a<\/p>\n
d]’1BCf\u00a3iGIl_ agein-switpl the C\ufb01uetoms Department to remove the<\/p>\n
   available in the shed since even<\/p>\n
  the s_Im__ 11!<\/p>\n
 customs Eilithu  l.la\ufb02I.\u00abl. ‘g.u<\/p>\n
Hthe sailiwlziitnaehinezies alone. “i”hia Court had disposed of the<\/p>\n
 petition directing the customs department to<\/p>\n
  remove the machineries from the shetl seized by the KSFC.<\/p>\n
‘4 Therefore, in this case, considering the fact that the property<\/p>\n
I
\n52<\/span><\/p>\n
had. been mortgaged in favour of the KSFC even-.f1:):iim:  ”<\/p>\n
dues claimed by the Customs Department.    <\/p>\n
the -law laid down, the direction   _<\/p>\n
cannot be granted.\n<\/p>\n
in favimr U, 39,?” vfn .;.-\u00ab’}.”.T:.-‘.3.:.f19′:.’v’_ was
\nunder  :   _TAc__’:e  kk [2;2.2oo1 while the
\natmchmeretie\ufb01eeeeg\u00bb  in Iespect of
\ntheir xiweee   __I.I.1 any event, Since the KSFO is
\na   to the customs departlnent<\/p>\n
cannvpttake 1:i1’e,eAede1’1ce’ove1~t-11e same.<\/p>\n
V’-,cJ1:s.:I1″”i_23 \u00abr the A’t had been  on 17.1.2003.<\/p>\n
31″‘ the -procedure for dctermina\ufb01on ‘of: the dues; towards<\/p>\n
  Cientral Excise claims had commenced in -the year 2000, the<\/p>\n
‘4 attachment was made in the year 2004. In this case, one<\/p>\n
#6 .\n<\/p>\n
other aspect which Icquires to be noticed   1 V’<\/p>\n
detcrmina\ufb01oil of the dues to the  <\/p>\n
the Department has in fact eifccted {he V’<\/p>\n
by their letter dated 11.8.2OO\u00a5iT,_V:””I3; \ufb02li\u00e9i <\/p>\n
counsel for the KSFC would poi11t m__1t”Lhat  vgzgyvinagmcr
\nin wmch the at*.9.chment.””h\u00e9=.shee1\u00a7’\u00a2:\ufb02\u00e9\u00e9\u00a7”=ed’is defective since<\/p>\n
fh\u00e9 pf\ufb01c\u00e9dure  pmvicic for
\nattachment    \u00a3ii\u00e9f&3\u00a7iiIi;era and even that
\ncould be”c_l”o::::1e  certi\ufb01cate and
\nnotice   the attachment made agaillst.
\nthe KSFC\u00a7’cai1not   othelwiae due to the law<\/p>\n
dccletgtcl  b\ufb01\u00e9-.n..’noticed above and therefore the<\/p>\n
 ‘9.:~f\u00ab\u00ab:1f(i’L”stV.tt.\u00e9i:’1111V’i’t\u00e9’-.IA_1t is V1Vii.”lN-‘S11St.\u00b0.ll.’l1. able. In this case also since<\/p>\n
 –  ‘~ofInd1’\u00e91 .c__\u00e9Imot claim p1ececic11ce over the claim of <\/p>\n
16. I11 W.P.No.lO898\/O5, the KSFC had initiated<\/p>\n
 action as far back in the year 1988. Since the attachment by<\/p>\n
1<\/span>
\n1’2.\n<\/p>\n
15<\/span><\/p>\n
the customs department is on 27.11.2003, it    V’<\/p>\n
dispute that the pmperty in qtlestionwas  wt<\/p>\n
in favour of KSFG. As such the Ksxy*eiis-.  <\/p>\n
and therefore would have pieeedcnsce iii v_iew_ef ” L’<\/p>\n
down.\n<\/p>\n
‘7 LI.-..’.. …\n<\/p>\n
I. ‘.\n<\/p>\n
hd<\/p>\n
 “fN*”e matter and
\nin ail these (gases   iztvqtiestioxl is mortgaged
\nin faveu_1f”et’    department nor
\nthe    can claim precedence over the<\/p>\n
KSFC.\n<\/p>\n
” C.18″.* Howevertvddeiie aspect of the matter which rnequires<\/p>\n
  be ‘isdj\ufb02lat  Lespeet of tl_1_. :_._Ist._I_n.s _1_Iai_.–, si_-…..<\/p>\n
‘ ” ‘,J’m’me m’ the dues \ufb01yable t.-3warJ.s i.”.1″”:’t..u*-”<\/p>\n
“s .-:r”‘h to that extent, the Law declared<\/p>\n
 indicate that the customs department would have the<\/p>\n
  right to possess the said machineries and recover the<\/p>\n
‘4 amotult by sale of the said machineries. As already noticed<\/p>\n
1<\/span>
\n*1<\/p>\n
  2271a,;o5 and 10893195 -!I;._- \u00ab1e_=.w.r-:;_ _<\/p>\n
in W.P.No.10441\/O5, as per the onier in  ‘<\/p>\n
the customs deparllnent have been>AdimctctlM  i’t\u00a7m.t’ttV\u00a7\u00ab’.i\u00a2h\u00e9’-V V’<\/p>\n
machinerics from the shed and {if  ”  ._<\/p>\n
machineries are not yet  thnA”cuatot\ufb01da_’d\u00e9:\u00a7paz1:hent ” L’<\/p>\n
would have the right tD;’IBpOS3\u00a7:\ufb02\u00a3VVa:’  In<\/p>\n
“”5
\nE.\n<\/p>\n
13<\/span><\/p>\n
\n“F
\n1:-‘
\n3a
\n‘Z.\n<\/p>\n
:2
\n\ufb02
\n:3<\/p>\n
mgpect I _   date-.-\u00a313 are -.10<\/p>\n
‘\u00a7”‘t’.2-:fiu”n*pfu:’;r:d Vvmamt\ufb01\ufb01e\ufb01e\ufb01  siiii<\/p>\n
iying in the  tithe}.  ahead” *3: been
\nsold by the:  \u00e9ub\ufb01on conducted, such
\n\ufb01ght ‘\u00a7d’\u20ac’2″J,llS\u00a73VVA:’Df tnacliincrics shall be worked out<\/p>\n
by the Cttgtbms  the KSFC mutually.<\/p>\n
\u20ac’1’3″.=  .111  of the same, the petitions in<\/p>\n
*-I:\n<\/p>\n
5<\/span><\/p>\n
‘E\n<\/p>\n
53.\u00bb
\nE’
\n3<\/span>
\n:1
\nII<\/p>\n
n-mo. be gram<\/p>\n
I5′ 1
\n1<\/span>
\n‘1
\ns
\n5<\/span>
\nE.\n<\/p>\n
SE<\/p>\n
d_.r:+’.;-; nm.1′..,.1~;..<\/p>\n
V…\u00bb<\/p>\n
”  ” 20.  in “w.r=.No.2o474\/’05, the attachment made<\/p>\n
  id} un–susta1na’ 1116 for the masons stated above. Accordingly<\/p>\n
.4 the attachment older dated 29.11.2004 and the Addendum<\/p>\n
1<\/span>
\nh<\/p>\n
‘-\n<\/p>\n
I-Ii;\n<\/p>\n
dated 17.6.2004 which are impugned at   <\/p>\n
are quashed.\n<\/p>\n
In terms of the above,   ” ‘<\/p>\n
of with no order as to costs.\n<\/p>\n
 Sal.’
\njudge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court The Union Of India Rep By The Commr … vs M\/S Prashanth Minerals And … on 26 March, 2008 Author: A.S.Bopanna f} IN THE HIGH csoum’ OF KARNATAKA AT a;.sm.;:;;a~;; DATED THIS THE 26TH DAY-‘\u00a7\u00a2\u00a708x: BEFORE 1 4′ % % THE HON’BLE MR. A S__BQ_Fi+\\NI\u20acA” W.P. NO. 104\u00bb41,!05 2.Q4’.74_,:QS- , 22713j~o_5 and […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-32389","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Union Of India Rep By The Commr ... vs M\/S Prashanth Minerals And ... on 26 March, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-union-of-india-rep-by-the-commr-vs-ms-prashanth-minerals-and-on-26-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Union Of India Rep By The Commr ... vs M\/S Prashanth Minerals And ... on 26 March, 2008 - 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