Detention and seizure orders for areca nuts quashed due to lack of jurisdiction by Preventive Officer

Calcutta HC quashed detention and seizure orders issued by Preventive Officer for areca nuts at Netaji Subhash Chandra International Airport. Court held that under Notification dated 24th August 2017, Principal Commissioner of Customs (Airport) has sole jurisdiction over airport violations, not concurrent jurisdiction with Commissioner of Customs (Preventive). Respondents directed to return goods to petitioner but may initiate fresh proceedings through appropriate authority. Writ petition disposed of.

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Issues Involved:
1. Jurisdiction of the Preventive Officer to initiate proceedings.
2. Validity of the detention and seizure orders.
3. Authority of the customs officers under the relevant notifications.
4. The court's power to interfere with ongoing investigations.

Summary:

1. Jurisdiction of the Preventive Officer to initiate proceedings:
The petitioner challenged the seizure of goods by the Preventive Officer of the Customs Authority, arguing that the officer lacked jurisdiction to initiate proceedings, including detention and seizure, at the Netaji Subhash Chandra International Airport. The petitioner contended that the inventory cum seizure list dated 6th February 2024 was not issued in accordance with Section 110(1) of the Customs Act, 1962, as it did not record the satisfaction of the proper officer that the goods were liable to confiscation.

2. Validity of the detention and seizure orders:
The court examined whether the Preventive Officer had the jurisdiction to issue the detention and seizure orders. It was found that the goods arrived at the airport on 5th February 2024, and the Preventive Officer detained the goods on the same day, suspecting them to be of foreign origin. The detention notice was handed over to the Cargo Manager of Indigo Airlines, and the goods were seized on 6th February 2024.

3. Authority of the customs officers under the relevant notifications:
The court referred to the notification dated 24th August 2017, issued u/s 4(1) of the Customs Act, which delineates the jurisdiction of customs officers. The notification specifies that the Principal Commissioner of Customs (Port), Kolkata, and Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata, have jurisdiction over the Netaji Subhash Chandra International Airport. The Commissioner of Customs (Preventive), West Bengal, has jurisdiction over the entire state of West Bengal. The court concluded that the Principal Commissioner of Customs (Port) and Principal Commissioner of Customs (Airport and Air Cargo Complex) have exclusive jurisdiction over the airport area, and the Preventive Officer did not have concurrent jurisdiction.

4. The court's power to interfere with ongoing investigations:
The court held that since the Preventive Officer did not have jurisdiction to initiate proceedings, all actions taken by the customs authorities based on the detention and seizure orders were non est. The court quashed the detention order dated 5th February 2024 and the seizure cum inventory list dated 6th February 2024, directing the customs authorities to return the goods to the petitioner. The court clarified that this order would not prevent the customs authorities from initiating appropriate proceedings by the competent authority in accordance with the law.

Conclusion:
The writ petition was disposed of, and the court refused the respondents' request to stay the operation of the judgment/order directing the return of the goods to the petitioner.

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