TaxTMI 
TaxTMI 
2016 (7) TMI 796
X X X X Extracts X X X X
X X X X Extracts X X X X
.... R Deb Nath, for the respondents ORDER By The Court : ( Per Hon'ble the Chief Justice) (Oral) The petitioner seeks to maintain this writ petition under Article 226 of the Constitution of India against the Order-in-Original No.CCP/NER/10/2016 dated 18.04.2016, whereby the Commissioner of Customs (Preventive), North Eastern Region, Shillong has ordered absolute confiscation of the articles in que....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n No.344 of 2014 wherein, of course, this Court ultimately declined to entertain the matter in the writ jurisdiction but then, the petitioner approached the Hon'ble Supreme Court by filing petition for Special Leave to Appeal (C) No.32095 of 2015 that was dismissed by the Hon'ble Supreme Court on 23.11.2015 but with liberty to the petitioner to take up all such grounds that are available to him in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed himself to the basic question as to whether there was any justification i.e., reasons to believe with the Custom officers to proceed under Section 111 (b) and (d) of the Act of 1962 before effecting seizure under Section 110 (1) of the Act of 1962. After examining the material on record, the Commissioner has returned the findings that the Customs (Preventive Officers) had rightly proceeded und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccordance with law. For the present purpose, suffice it to say that prima facie, the questions raised by the petitioner appear to have been attended at and addressed to by the Commissioner in the order impugned. Moreover, for the present one being essentially a matter of taking a particular view on the evidence and the related material available on record; and for the Commissioner having taken a ....