IMPORTANT POINT
Customs Officers can seize goods within their jurisdiction based on reasonable belief of smuggling, even if formalities are completed outside that jurisdiction.

JUDGMENT :

RAJA BASU CHOWDHURY, J.

1. The present writ petition has been filed, inter alia, challenging the seizure effected by the Customs Authorities vide two inventory cum seizure lists in respect of goods seized under Section 110 of the Customs Act, 1962 (hereinafter referred to as the “said Act”) both dated 2nd February, 2024.

2. The petitioner raises a jurisdictional issue, it contends that the seizure had been effected by two separate seizure memos, one by the Superintendent of Customs (Preventive) and the other by the Inspector of Customs (Preventive), DPU, Barasat Customs Division, Kolkata-700 001 at Customs House, Strand Road on 2nd February, 2024. According to the petitioner, the concerned Officers who have seized the goods being “gold bullions” did not have the jurisdiction to seize the same as the Customs House at Strand Road does not fall within the jurisdictional area of the Commissioner of Customs (Preventive) West Bengal, under whom the Officers are working.

3. Mr. Bose, learned Advocate representing the petitioner by drawing attention of this Court to page 14 of the writ petition submits that the petitioner had purchased gold bullions (hereinafter referred to as the “said goods”) from one Bansal Ornaments and such purchase is supported by a tax invoice dated 23rd January, 2024. The petitioner is the owner in respect of the aforesaid goods. By drawing attention of this Court to the two inventory cum seizure of the goods memos seized under Section 110 of the said Act, it is submitted that the Superintendent of Customs (Preventive) and the Inspector of Customs (Preventive) did not have jurisdiction to seize the said goods inasmuch as the seizure was effected outside the jurisdictional area of the said Customs Officers. By placing reliance on the notification dated 24th August, 2017, it is submitted that the Government of India, Ministry of Finance (Department of Revenue) Central Board of Excise and Customs in exercise of power conferred under Section 4(1) of the said Act, and in suppression of the notification of the Government of India, Ministry of Finance (Department of Revenue) dated 16th September, 2014 and the other relevant notification as appearing therein had appointed Officers mentioned in Column (3) of Table 2 of the said Notification to be the Principal Commissioners of Customs or the Commissioners of Customs and the Officers mentioned in Column (4) of Table 2 thereof, to be Additional Commissioners or Joint Commissioners or Deputy Commissioners or Assistant Commissioners of Customs, for the areas mentioned in the corresponding entry in Column (2) of Table 2. It is submitted that under Table 2 serial No. 10, under the corresponding Columns (3) and (4) the Officers exercising jurisdiction over the areas specified under the corresponding Column (2) have been identified. They are (i) Principal Commissioner of Customs (Port), Kolkata, (ii) Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata and, under column no. (4) – Additional Commissioners, or Joint Commissioners, or Deputy Commissioners, or Assistant Commissioners of Customs working under the control of – (i) Principal Commissioner of Customs (Port), Kolkata, (ii)Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata. The corresponding areas of jurisdiction of the aforesaid officers are (i) Ports of Kolkata and Haldia, Netaji Subhash Chandra International Airport, the area under the jurisdiction of Kolkata, Howrah and South Suburban Corporations, so much of the Hooghly river as is downstream of the northern limit of Kolkata Port, and all lands as are within 10 kilometers of high water mark at spring tide on either side of the river; (ii) The Andaman and Nicobar Islands; (iii) FALTA Special Economic Zone.

4. Having regard to the aforesaid, it is submitted that the Customs Officers (Preventive) did not have the jurisdiction to initiate any proceeding including proceeding under Section 110(1) of the said Act, since,