1. This writ petition seeks to challenge the seizure of Polythene carry-bags by the respondent Customs officials under seizure-memo, dated 11.9.2003 (Annexure-9). From the seizure memo it appears that the seizure was made on 11.9.2003 at 5.45 hours at Sarotar on Dharaghora-Khajuria road. The Polythene carry-bags were in two bundles (9 bags in one and 5 bags in the other) with the total Nt. Wt being 290 Kgs and their value, according to the seizure memo, was Rs. 12, 700/-. In the memo the reason for the seizure was stated as follows:

"Violation of GIMF Notification No. 9.Cus/96 dated 22.1.1996 issued under section 11 of the Customs Act, 1962 read with section 3 of the FT (D&R) Act, 1992".

2. The petitioner claims ownership of the seized goods and makes the plea that the seizure was illegal and without jurisdiction and consequently, any resultant confiscation proceeding would also be equally without jurisdiction.

3. The petitioner works a small scale industrial unit under the name and style of M/s Sharda Plastic Industries at Raxaul in the district of Champaran. The unit is engaged in manufacture of Polythene bags and other plastic goods that are excisable commodities. The unit also holds a certificate of import and export issued by the Licensing authority, the Dy. Director General of Foreign Trade, Patna. Under the import and export licence the petitioner imports polythene carry-bags and other plastic materials manufactured in Nepal from different industrial units situate there. According to the petitioner, the imports are always made on payment of Dhansar to Nepal Customs and on the basis of Bills of Entry on payment of customs duty at Land Customs Stations in India through which the goods are imported. The goods thus imported are either sold directly at the office of the unit M/s Sharda Plastic Industries at Raxaul or those are sold through agents at different places in the country.

4. Coming to the present consignment it. is stated that on 30.7.2003 the petitioner entered into an agreement to purchase Polythene carry-bags weighing 7000 Kgs @ Rs. 49/- per Kg from M/s Damodar Plastics Industries P. Limited, Tanki Sinwari, Morang in Nepal. Pursuant to the contract M/s Damodar Plastic Industries despatched 7000 Kgs Polythene bags to the petitioner by truck under invoice no. 008/2003, dated 30.7.2003 through Jogbani Land Customs Station. The consignment was duly accompanied with (i) an invoice, (ii) the packing list, (iii) the Certificate of Origin, (4) the Certificate of Export and other relevant documents. On 6.8.2003, on payment of customs duty on the basis of Bill of Entry No. 6891, dated 6.8.2003 the consignment was permitted to be imported into India through L.S. Jogbani by Sahara Roadways under consignment note no. 372, dated 6.8.2003. On 10.9.2003, 14 bags (in two bundles and weighing 290 kgs). out of the above described consignment, were sent by the petitioner to a certain Lalan Prasad at Siwan through the driver of a bus of Atul Bus Service bearing registration no. BR-22A-9521 under challan-cum- invoice no. 372, dated 10.9.2003.

5. On way to Siwan the bus was checked by the customs officials on 11.9.2003 and, according to the case of the petitioner, though the bus driver produced the challan as well as the Bill of Entry the officials seized the bundles containing the Polythene carry-bags in the highly unreasonable and arbitrary manner.

6. On behalf of the petitioner it is alleged that the customs officials were bent upon harassing him; his goods, duly imported into the country on payment of customs duties and after observing all the legal formalities, were frequently seized and subjected to long-drawn confiscation proceedings. In support of the allegation counsel for the petitioner produced an earlier decision of this court, dated 20.2.2001 in Cr.W.J.C. No. 464 of 2000 (Anatilal Prasad V/s. Union of India & Ors.) and another analogous case. In that case the Polythene carry-bags sold by the petitioner unit to two