Advocates:
['VK JINDAL SR ADV', '', 'S DEY', 'N DASGUPTA', 'QB LAMARE', 'R DEBNATH', 'CGC']

1

HIGH COURT OF MEGHALAYA

SHILLONG

WP(C)No. 344 of 2014

Shri. R.K. Angangbi Singh

Son of Shri. R.K. Sanayaima Singh,

Resident of Sagolband Road, Bijoy

Govinda Leikai,Imphal.

:::

Petitioner

- Vs. -

1.

Commissioner of Customs (Preventive).

North Eastern Region, Customs House,

110 M.G. Road, Shillong – 793001,

Meghalaya.

2.

Superintendent (Hqrs. Preventive),

North Eastern Region, Customs House,

M.G. Road, Shillong – 793001,

Meghalaya.

3.

Inspector Customs,

Headquarter Preventive Unit Shillong,

Office of the Commissioner of Custom,

N.E. Region, Shillong – 793001.

:::

Respondent

B E F O R E

HON’BLE MR JUSTICE UMA NATH SINGH

CHIEF JUSTICE

THE HON’BLE MR JUSTICE TNANDAKUMAR SINGH

For the Petitioner

:

Mr. VK Jindal, Sr.Advocate

For the Respondents

:

Mr. R. Debnath, Advocate

Date of Judgment

:

27.08.2015

2

JUDGMENT AND ORDER

Uma Nath Singh, CJ :

This writ petition has been filed with prayer(s) (i) to

set aside and quash the inventory of goods (Seizure Memo) dated

27.08.2014 prepared by the Customs Inspector (Preventive)

Unit, Shillong under Section 110 of the Customs Act, 1962 and

the proceedings initiated by Customs Authorities under

provisions of the Customs Act pursuant thereto; (ii) to direct the

release of 26 pieces of gold biscuits rectangular in shape and

size along with other seized articles as per Seizure Memo; and

(iii) to pass any other order/orders as deemed fit and proper in

the facts and circumstances of the case.

2.

The brief facts of the case as pleaded herein are :

the petitioner claims to be owner of a jewellery shop in the name

and style as M/s Radhika Jewellery with Registration No. 6192

of Municipal Council at Imphal. It is in the name of the wife of

the petitioner Smjti RK Sonia Devi, but the business is mainly

managed by the petitioner with the help of his wife, relatives and

employees. The Head Office is situated at Sagolband Bijoy

Govinda near NRL Pump, Imphal-795001 and the Branch Office

is at Paona Bazar, Governor Road, Imphal. The business of the

petitioner, inter alia, includes sale of gold, jewellery and gold

coins. The petitioner purchases gold from the bonafide sources

with valid documents. Besides, the petitioner is also engaged in

side business of granites, tiles and marbles.

3.

The Commissioner of Customs (Preventive), NE

Region, Shillong (respondent No. 1) has the jurisdiction over the

3

entire North Eastern Region under the Customs Act, 1962 and

the rules made thereunder. The Superintendent (Preventive) of

Customs Shillong (Respondent No.2) is an Officer subordinate to

respondent No. 1. The Inspector of Customs (Headquarters)

Preventive Unit, Shillong , (respondent No. 3) is an Officer

subordinate to respondent Nos. 1 and 2. Respondents No. 2 and

3, both, have some delegated powers under Section 5 of the

Customs Act, 1962. Respondent No. 3 is an Officer who made

the seizure in question under the provisions of Section 110 of

the Customs Act. The seizure of contravening goods made by a

subordinate Officer like Inspector under the provisions of the

Customs Act, 1962 is reported to higher Officers, namely, the

Commissioner

of

Customs

(Respondent

No.

1)

and

Superintendent of Customs (Respondents No. 2).

4.

The petitioner states that during the course of his

business of sale and purchase of gold, between 1^st April, 2013 to

17^th April, 2014, he purchased 17.340 kg of gold bars

amounting to Rs. 13,05,33,419.00 from one authorized dealer

namely, M/s Magna Projects Pvt. Ltd., 163 Rabindra Sarani, 2^nd

Floor, Room No. 2/3, Kolkata-700007. All payments were made

through Bank transactions by the petitioner under Account No.

91302000035118723 at Axis Bank. Valid documents/invoices

were issued by the aforesaid dealer M/s Magna Projects Pvt. Ltd.

The details of the purchase of gold from M/s Magna Projects Pvt.

Ltd. during the period