TaxTMI 
TaxTMI 
2013 (6) TMI 123
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.... Sri P.K. Jani, Government Pleader with Ms. Shruti Pathak, Assistant Government Pleader, for the Respondent. ORDER This is a strange case where the customs authorities and the Police Department of the State, which should normally and ideally be on the same side of law, are at loggerheads and are opposing each other in a petition instituted by the customs authorities. Few facts may be noted. ....
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....t, started their own investigation. The police authorities insisted upon the cooperation from the Customs Department and found the response not entirely to their satisfaction. Eventually, an FIR came to be recorded on 19th September 2012 being Prohibition C.R. No. 5449 of 2012. In such FIR the allegations have been made principally against the proprietor of the bonded warehouse on the premise that....
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....hat the bonded warehouse is located in the customs area and cannot be treated as part of the State territory. Any irregularities therein would give rise to the offences under the Customs Act and the penal provisions contained in the said Act would apply over which only customs authorities would have jurisdiction to enquire and investigate into it. On the other hand, police authorities hold a belie....
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....ustoms authorities, to proceed further in accordance with law in connection with such FIRs. For such purpose, we hereby provide that the police authorities shall remove their seals on the bonded warehouse to enable customs authorities to complete their enquiry. It would, however, be the duty of the customs authorities to ensure that the goods lying in the warehouse are not permitted to be taken ou....