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 14.08.2020.”

2. During pendency of the present writ petition, petitioners have filed applications insofar as challenging subsequent action of the respondents by filing Interlocutory Applications i.e. I.A. No. 1 of 2021 and I.A. No. 2 of 2021. Subsequent to the seizure memo and Panchnama, whatever the action taken by the official respondents cannot be adjudicated in the present case, for the reasons that petitioners have certain efficacious remedy available with them.

3. Brief facts of the case are that both the petitioners are into Areca Nuts business. First petitioner is trading in Areca Nuts business with the title of M/s Krishna Kali Traders, Paschim Salkumar/Badaitari/Falakata/Alipurduar, West Bengal and second petitioner is trading in Areca Nuts in the name of M/s Nirmal Kumar Mahavir Kumar, New Delhi 110006. M/s Nirmal Kumar Mahavir Kumar purchased Areca Nuts of 21,700 kg and its value is a sum of Rs. 39,43,275/- from the first petitioner on 12.08.2020 vide Tax Invoice (Annexure - 3). The bank details of the first petitioner is forthcoming in the Tax Invoice. Description of goods indicated in the Tax Invoice are 280 bags of Areca Nuts, Per Bag 71 Kg, Gross Weight 19,880 kg, Net Weight is 19,600 kg plus 30 bags of 71 Kg each. Total 21,700 Kg. For transportation of the aforementioned Areca Nuts, first petitioner approached Marudhar Assam Road Lines Private Limited and booked for transportation of goods in favour of second petitioner on 12.08.2020 in which it is mentioned as Paschim Salkumar (Falakata) to Delhi. Document of transportation of goods refers to GSTIN numbers of both the parties. Number of bags i.e. 310, Waybill Number has been indicated. Actual weight written as 21,700, Weight Charged 22010. Valuation has been indicated as 39,43,275/- Freight charges mentioned as 66,030/-. On the same day, E - Way Bill was generated at about 07:18 pm with place of dispatch as Madarihat, West Bengal – 735220 while incorporating supplier GSTIN No. as 19BINPG0278G1Z3 and place of delivery as Tilak Bazar, Delhi - 110006 with GSTIN No. as 07AFLPG8787J1ZP of recipient. The valuation of the goods is Rs. 39,43,275/-, HSN Code 802 - ARECANUT and Reason for Transportation – Outward - Supply vide Annexure - 4. Details of address have been shown in respect of both the petitioners.

4. The Customs officials intercepted and seized the truck bearing No. UP 31 AT 1107 in Muzaffarpur, State of Bihar. The vehicle was taken to the Customs office and the vehicle and Areca Nut goods were seized in the Customs office. For seizure of the truck and Areca Nut goods on 14.08.2020, seizure memo was drawn by the Seizing Officer, Customs (P) Division, Muzaffarpur. Description of goods and vehicle are narrated against column of Areca Nut, total 308 bags of Areca Nut (Betel Nuts) packe