IN THE HIGH COURT AT CALCUTTA
SHAMPA DUTT (PAUL), J.
Union of India – Petitioner
Versus
Sushanta Karmakar @ Susanta Karmakar – Respondent
CRR No. 458 of 2019
Decided On : 19-05-2023
Customs Act, 1962 - Sections 135 1(b)(ii) and 110 – Confiscation - Search and seizer of goods - Quashing of order -Held, . Section 122A of the said Act provides for adjudication proceedings. -Opposite party being aware of the same has not participated in the adjudication proceedings and has wrongly made an application before the Learned Court. The Learned Court also without appreciating the provision of Customs Act has wrongly passed the order, though, the show cause notice had been issued prior to that of the order passed by the Learned Court proposing confiscation of the goods as well as imposition of penalty, therefore, the Learned Court on 05.04.2018 ought not to have passed such order for return of the seized goods when the same has been taken care of by the adjudicating authority in terms of the Customs Act. - Petition Disposed of.
JUDGMENT :
SHAMPA DUTT (PAUL), J.
1. The present revision has been preferred praying for quashing of the order dated 05.04.2018 read with order dated 05.12.2018 passed in Complaint Case No. 1108 of 2016 arising out of Seizure Case No. 1/Seizure/CL/IMP/CUS/GD/2016 dated 22.09.2016 under Section 110 of Customs Act, 1962 for the offence punishable under Section 135 1(b)(ii) of the Customs Act, 1962 pending before the learned Chief Judicial Magistrate, Krishnanagar, Nadia.
2. The petitioner’s case is that the petitioner is a public servant and is duly authorized to file this petition before this Hon’ble Court as per provisions of law and has preferred this application against the order dated 05.04.2018 read with order dated 05.12.2018 passed in Complaint Case No. 1108 of 2016 by the learned Chief Judicial Magistrate, Krishnanagar, Nadia wherein the learned Court was pleased to pass the order stating inter-alia:
3. Mr. K.K. Maiti, learned counsel for the petitioner has submitted that the above case has arisen out of the following facts:
(b) That a Panchanama of the incident was drawn in presence of two independent witnesses and a copy of the same was handed over to the opposite party. On demand by the Customs Officer the opposite party failed to produce any document whatsoever in support of legal importation, possession, acquisition or transportation of the said goods. Hence, inventory of the said goods was done in presence of two independent witnesses and were seized under section 110 of the Customs Act, 1962 vide seizure case no. 01/Seizure/CL/IMP/CUS/GD/2016 dated 22.09.2016 on the reasonable belief that the said goods so recovered had been illegally imported into India from Bangladesh through an unauthorized route in contravention of section 7(c) of the said Act read with section 77 of the said Act, Rule 3 of Baggage Rules, 2016 and Regulation 3 of the Customs Baggage Declaration Regulations, 2013, thus, rendering the goods liable for confiscation under Section 111(b) and 111(d) of the Customs Act, 1962.
(c) That subsequently a local gold smith namely M/s. Bhagabati Jewellers, Majdia, Nadia was contacted for examination of the seized goods and the said Gold Smith after examining the same has issued a certificate regarding the purity, weight and value of gold. The said Gold Smith certified that it was 24 carat gold, weighing 2.648 kgs., and valued approximately at Rs.81,84,000/-.
(d) That the opposite party’s voluntary statement under section 108 of the Customs Act, 1962 was obtained and recorded on 22.09.2016. The opposite party admitted his guilt confirming that he illegally imported the said two yellow metallic bars into India by concealing the same in between the feet and sole of his shoes. During the course of investigation the opposite party confirmed the names of other persons involved in the same.
(e) That thereafter the opposite party was arrested on 22.09.2016 at 4.30 hours at Gede LCS under section 104 of the Customs Act for the offence punishable under section 135 of the Cu
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 requirement of notice and participation in the proceedings under Section 110(1D) of the Customs Act, based on the principles of natural justice....
Quasi-judicial proceedings require strict adherence to principles of natural justice, including the right to cross-examine witnesses, which was violated in this case, rendering the confiscation order....
The disposal of seized property without notice and due process violates constitutional rights, rendering such actions illegal and unconstitutional.
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