2020 (9) TMI 83
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.... Customs. The present writ petition has been primarily filed for release of the seized goods and the truck, though the action of the respondent Custom authorities in initiating the seizure vide Muzaffarpur Unit Case No. 19/2019-20 dated 25.01.2020 has also been challenged. The learned counsel for the petitioner has submitted that the respondent Custom authorities have seized 304 bags, containing 20,520.00 kgs. of betel nuts as also the truck in question, which is also apparent from the seizure memo dated 25.01.2020. It is submitted that the goods and the truck are lying under the open sky, hence are likely to decay and perish, hence it would be appropriate that the same are released for which the petitioners are ready to approach the resp....
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....s disclosed that he has got no knowledge, either about the consigner or the consignee nor he has admitted to have ever authorized anyone much less the transporter for either filing the present writ petition or seeking release of the vehicle in question, thus admittedly the transporter is not the owner of the vehicle and no application has been filed by the owner, before the respondent Custom authorities, for release of the vehicle in question, hence the present writ petition at the instance of the petitioner no. 1 is not maintainable inasmuch as Section 110A of the Customs Act clearly lays down that any goods, documents or things seized under section 110, may, pending the order of the adjudicating officer, be released to the owner on taking....
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....Tangla Market, Udalguri, Assam, however on the contrary, in the so-called tax invoice, purportedly issued by M/s. V.S. Enterprises and produced by the driver of the truck, the name of the purchaser has been written as M/s. M.M. Enterprises, Arya Pura, Sabji Mandi, Delhi-110007 but the license number on the said Form-M is blank and the signature of the trader is missing. Moreover, the driver of the said truck has also disclosed that the goods were loaded at a godown sharing boundary with C.R.P.F. camp, Tangla on one side and gas agency on the other side and he had not gone to Udalguri for loading on 21.01.2020 whereas the Form-M shows that the goods in question were purchased from Tangla market, Udalguri, Assam and loaded on the truck on 21.....
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....ds i.e. the betel nuts/areca nuts are liable to confiscation under the Customs Act, the same were seized along with the vehicle, under Section 110 of the Customs Act, 1962. Lastly, it is submitted that Areca Nut Research & Development Foundation, Bangalore has reported in its analysis report that the betel nuts seems to be of Indonesian origin, hence it cannot be said that the seizure was not based on reasonable belief. As regards release of the seized goods/vehicle, the Ld. ASG has submitted that the Department has framed its own scheme, which has been issued by way of a circular, which contains the procedure and the requisite conditions required to be fulfilled for the purposes of provisionally releasing the seized goods as also the truc....
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....eir scheme/circular and upon the owners of the goods/truck furnishing adequate security, cash and bank guarantee. It is made clear that immediately upon furnishing of the security/cash & bank guarantee by the owners of the goods/truck in question, the respondent Custom authorities shall provisionally release the goods/truck in question within a period of 24 hours therefrom. As regards the issue as to whether the initiation of the seizure/ confiscation proceedings is or is not ultra vires the provisions contained in the Custom Act, 1962, this Court finds that allegations and counter allegations have been levelled from both the sides and in fact the respondent Custom authorities, in their counter affidavit filed before this Court, have raise....