P. B. BAJANTHRI, S. B. PD. SINGH
Sukhdeo Singh – Appellant
Versus
Union of India – Respondent
P. B. Bajanthri, J.—
Re: CWJC No. 7682 of 2020
In the instant writ petition, petitioners have prayed for the following reliefs:—
“(i) Quashing of the Seizure dated 14.08.2020 (Annexure 6) corresponding to Muzaffarpur Unit Case No. 01/20-21 effected by Respondent No. 7 in exercise of powers under Section 110 of the Customs Act, 1962 whereby 21098.00 kgs of Betel Nuts along with Truck bearing Registration No. UP-31 AT – 1107 has been seized for alleged violation of Section 7, 11, 46 and 47 of the Customs Act, 1962; Section 3 (2) of Foreign Trade (Development and Regulation) Act, 1992;
(ii) Appropriate direction for release of the goods provisionally during the pendency of the instant Writ petition to the petitioners; for which, an application for provisional release has already been filed before the competent authority on 31.08.2020 (Annexure 13);
(iii) Referring the matter to the Vigilance Organization for Central Board of Indirect Taxes and Customs for conducting a free and fair investigation in to the manner in which the present seizure has been effect; and
(iv) Restraining the Respondents from coercing the petitioners in the name of investigation pursuant to the impugned seizure dated
The court emphasized that interference at the stage of issuance of show cause notice should be rare and not in a routine manner, and the availability of alternative remedy should be considered before....
Order of Detention and seizure quashed - Absence of any proper opportunity to petitioner also, the civil liabilities of petitioner company demanding the huge amount of custom duty would be impermissi....
A writ petition challenging seizure under the Customs Act may be considered non-maintainable if a related and previously adjudicated matter on jurisdictional grounds remains unresolved.
The main legal point established in the judgment is the binding effect of the Authority for Advance Rulings' decision and the court's direction for fresh testing and release of the goods upon submiss....
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