JUDGMENT :

In these two cases, the petitioners have assailed seizure of black peeper and the three trucks bearing Registrations No UK 06 CA7293, UP 22 AT 3829 and UP 21 CN1300, on which the black peeper, alleged to be of third country origin, were being transported. Since seizure of the black peeper and the three trucks are constituting one transaction and the petitioners in both the cases are represented by a common counsel, the parties have agreed that the two matters may be considered together. In view thereof, the matters have been heard with a view to final disposal of both the cases. Seizure of the trucks in question is for the reason that the customs authorities found the trucks to be carrying black peeper of third country origin in contravention of the Customs Act. Legitimacy of seizure of the trucks in question is, directly related to legitimacy and the seizure/confiscation of the black peeper in question. The fate of the three trucks, therefore, is directly dependent upon the decision of this Court as regards the legitimacy of the seizure of the black peeper in question. The trucks in question can only be released if this Court arrives at a conclusion that seizure of the black peeper in question was not in accordance with law. If this Court comes to a conclusion otherwise, the truck owners (petitioners in the second writ petition) would have no case for release of the trucks.

2. Heard learned counsel for the petitioners and learned counsel for the respondents.

3. The brief factual matrix of the case in CWJC No 8737 of 2020 is arising out of a seizure of the petitioner’s black peeper, totalling 14199.400 Kilograms (for brevity, Kgs) laden in three trucks valued at Rs 70,99,700 (Seventy Lakhs Ninety Nine Thousand and Seven Hundred Only). After the first truck was seized, the other two trucks were located based on statement of the petitioner, the version of which, however, is at variance, as per claim of the petitioners vis-a-vis the respondents. The valuation of the three trucks bearing Registrations No UK 06 CA7293, UP 22 AT 3829 and UP 21 CN1300 are done by the customs authorities at Rs 9,50,100/-(Rupees Nine Lakhs Fifty Thousand and One Hundred Only), 16,59,935 (Rupees Sixteen Lakhs Fifty Nine Thousand Nine Hundred and Thirty Five Only) and Rs 16,80,000/-(Rupees Sixteen Lakhs and Eighty Thousand Only) respectively.

4. The writ petition was filed assailing the seizure by submitting that there were no “reasons to believe”, as contemplated under Section 110 of the Customs Act and the seizure, therefore, was contrary to the mandate of law. It is further submitted that the petitioner of CWJC No 8737 of 2020 was bona fide purchaser of the black pepper in question from one M/s F M Food Processing and Agro Based Industries. He had purchased total 45,000 Kgs under two Invoices dated 01.07.2018 (Annexure 2). The seized black peeper was part of the said transaction and it was being transported from his godown at Patna to the storage facility at Sarai Bazar in Vaishali. The transfer was necessitated due to heavy downpour and resultant water logging in Patna.

5. The petitioners’ counsel has submitted that the authorities have failed to bring on record any reason to believe justifying their conclusion regarding there being any smuggled goods; or that the black peeper was of third country origin. In absence of any material to sustain the reasons to believe, the seizure was itself without jurisdiction and illegal. The submission is that a legal seizure is a sine qua non for confiscation of goods under the Customs Act. Since the seizure is not in accordance with law, the order dated 15.06.2021 passed by the Adjudicating Authority under the provisions of Section 122 of the Customs Act for confiscation of the seized goods has also been assailed by filing Interlocutory Application No 1 of 2021. The counsel has also drawn attention of the Court towards the order of confiscation to submit that it is primarily based on statement of the witness