CWP No. 12188 of 2009 [1] IN THE HIGH COURT OF PUNJAB & HARYANA AT
CHANDIGARH
CWP No. 12188 of 2009
Date of Decision: 05.11.2009
M/s J.C.B.India Limited... Petitioner versus
Union of India and others... Respondents CORAM: HON'BLE MR. JUSTICE T.S.THAKUR, CHIEF
JUSTICE HON'BLE MR. JUSTICE MAHESH GROVER
1.Whether Reporters of local papers may be allowed to see the judgment?
2. Whether to be referred to the Reporters or not?
3. Whether the judgment should be reported in the Digest? Present: Mr. Ashok Aggarwal, Sr. Advocate with
Mr. Jagmohan Bansal, Advocate for the petitioner.
Mr. HPS Ghuman, Advocate,
for the respondents.
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T.S.Thakur, C.J. (Oral)
This petition under Article 226 of the Constitution of India calls in question the validity of seizure memo
(Panchnama) dated 8.7.2009 whereby officers from the Directorate General of Central Excise Intelligence
seized from two units one at plot No. 55, Sector 6, Faridabad and the other at 23/7, Mathura Road,
Ballabhgarh, both owned by the petitioner company, what according to the respondents are automobile parts
valuing Rs. 53, 73, 49, 280/-. The petitioner also CWP No. 12188 of 2009 [2] prays for a mandamus directing
respondent No.3 to return the bank guarantee which the petitioner has furnished for securing a provisional
release of the seized goods in terms of an order dated 10.7.2009 (Annexure P-7). The challenge arises in the
following circumstances:- The petitioner is a public limited company engaged in the manufacture of
Excavators and Loaders etc. in its unit at Faridabad in the State of Haryana. Apart from the manufacturing
unit set up by it at Plot No. 55, Sector 6, Faridabad, the petitioner company also has its unit at 23/7, Mathura
Road, Ballabhgarh where it packs, repacks, marks and affixes its Logo 'JCB' on the parts that are supplied to
the petitioner company by other manufacturers.
On the basis of an intelligence report received by the Directorate General of Central Excise Intelligence that
the petitioner company was engaged in the manufacture of automobile parts in the unit mentioned above and
that the same was not registered as required under the Central Excise Act, 1944 (for short 'the Act') and also
that on account of non-registration of the unit, the manufactured automobile parts were being sold in the
market without payment of excise duty, a search was conducted by the officers of the Directorate General of
Central Excise Intelligence on 8.7.2009 at both the premises, one situate at Faridabad and the another at
Ballabgarh. In the course of search and seizure, the respondents claim to have seized what according to them
are automobile parts valuing Rs. 53, 73, 49, 280/- mentioned earlier. The Panchnama (seizure memo) prepared
pursuant to the search & seizure operation, inter-alia, suggests that the petitioner company was engaged in
packing, repacking, branding and affixing of stickers CWP No. 12188 of 2009 [3] containing MRP and its
M/S J.C.B.India Limited vs Union Of India And Others on 5 November
Indian Kanoon - http://indiankanoon.org/doc/1856371/ 1
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