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RAJA BASU CHOWDHURY
Sujata Sales and Service Private Limited – Appellant
Versus
Commissioner of Customs (Preventive), West Bengal – Respondent
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 “
Customs Officers can seize goods within their jurisdiction based on reasonable belief of smuggling, even if formalities are completed outside that jurisdiction.
Jurisdictional authority under the Customs Act is exclusive to designated officers for specific areas, invalidating unauthorized actions.
The court established that jurisdiction for customs seizures is determined by statutory notifications, and reasonable belief is sufficient for seizure under the Customs Act.
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 court validated the customs authority's seizure of goods based on reasonable suspicion, upholding the impossibility of judicial review on the sufficiency of the officer's reasons.
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....
Possession of unaccounted foreign gold bars leads to conviction under Customs and Gold Control Acts, where failure to provide lawful explanation substantiates charges of smuggling.
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