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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
N.UNNI KRISHNAN NAIR
Manik Chand and Sons Jewellers Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
N. UNNI KRISHNAN NAIR, J.
1. Heard Mr. D. Saikia, learned Senior Counsel, assisted by Ms. M.L. Gope, learned Counsel, appearing for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, Central Excise and Customs, appearing for the respondents.
2. The petitioner, by way of instituting the present writ petition, has presented a challenge to an order of seizure dated 31-08-2017, issued by the Inspector of Customs, L.G.B.I., Airport, Guwahati. The petitioner has also assailed a communication dated 01-09-2017, by which the reasons to believe that the goods seized vide the order dated 31-08-2017 were illegally imported into India through a route other than those specified under Section 7(1) (c) of the Customs Act, 1962, and the violation of the other provisions of the Customs Act, was communicated. It was further communicated that the goods so seized were now mandated to be confiscated under Section 111 of the Customs Act, 1962.
3. The facts in brief requisite for adjudication of the issues arising in the present writ petition is noticed as under:
The petitioner is a jewellery firm operating in Guwahati. A person being the carrier of the petitioner company was proce
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.
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....
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....
The disposal of seized property without notice and due process violates constitutional rights, rendering such actions illegal and unconstitutional.
Gold and jewellary are freely importable items.Passing through green channel itself is declaration of there being no dutiable goods, more so when there is no attempt to conceal the goods. Intention o....
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....
The prosecution must prove goods are smuggled for conviction; mere possession does not equate to illegal activity. Courts maintain authority to adjudicate matters post-Customs confiscation.
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