TaxTMI 
TaxTMI 
2018 (7) TMI 1066
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....ed by the Assistant Director of the DRI in exercise of power under Section 110 of the Customs Act, 1962, issued after more than two months keeping the 15,825 kgs. of Betel Nuts including representative samples and to release the said seizure articles being perishable goods. 3) The prayer of the petitioner herein is that since the DRI authorities have kept the said huge amount of Betel Nut for over more than 2 (two) months, it should now be released to him considering it to be an unlawful seizure in abuse of the power vested under Section 110(1) of the Customs Act, 1962. 4) The authorities of the DRI directed the petitioner to place the relevant documents as to whether the Areca Nuts (betel nuts) seized in the case was smuggled or not,....
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....2017 of the Regional Plant Quarantine Station, Kolkata pertaining to the sample of Arecanut reflects that the same found to be infected/infested with visual, Magnoscopic and Microscopic test found to be containing of Aspergillus sp. and Liposcelis sp. 9) Mr. Sarma, learned Standing counsel also placed before the Court that the petitioner submitted his reply to the show-cause notice issued by the DRI authority and with regard to provisional release of the seized goods under seizure in the case involved in the present petition that was filed by the petitioner, the Customs Officials on 15.03.2018 informed the DRI authorities that said application for provisional release of the seized betel nuts filed by the petitioner was already rejected b....
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.... with import (Control) Order No. 17/55 dated 07.12.1995 issued under Sections 3 and 4 of the Foreign Trade (Development and Regulation) Act, 1992 as made applicable to the Customs Act, 1962 under Section 3(2). 14) From the communication of the Superintendent (Adjudication) of the Office of the Commissioner of Customs (Preventive) dated 15.03.2018 to the Assistant Director, DRI noted above it is seen that the that the application for provisional release of the seized betel nuts filed by the petitioner was rejected by the Additional Commissioner in Customs Department on the basis of the test report dated 20.11.2017 of the Regional Plant Quarantine Station, Kolkata as the test sample of said seized betel nuts was found to be infested by fun....
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....ile dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc. the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. While expressing the aforesaid view, we are conscious that the powers conferred upon the High....
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....ken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation." 18) In the case of Union Bank of India Vs. Panchanan Subudhi, reported in (2010) 15 SCC 552, a case where the Tribunal passed a decree in favour of the appellant for a sum of Rs. 16,10,957 along with pendent lite and future interest @ 12% per annum from the date of the application, the respondent challenged the proceedings initiated under the Act in Writ Petition and the High Court stayed the proceeding subject to the respondent depositing a sum of Rs. 10 lakhs, the Hon'ble Supreme Court have held t....