2021 (11) TMI 980

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....appellant Mr. K. K. Maiti Mr. Tapan Bhanja ... for the Customs Authority ORDER This appeal filed by the writ petitioner is directed against the order dated 03.08.2021 passed in WPA 11623/2021. The said writ petition was filed by the appellant praying for issuance of writ of mandamus to direct the respondent nos. 2 and 3 to consider and dispose of the representation given by the appellant ....

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....ppellant can be recognized as an informant or not under the relevant circulars issued by the Central Board of Excise & Customs (C.B.E.C.), what is required to be first seen is whether there has been any illegal imports of the betel nuts from the neighbouring countries into the State of West Bengal. The representations given by the appellant dated 23.03.2021 states that as many as 19 trucks had tra....

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....he neighbouring countries etc. The court can take judicial notice of the fact that the Customs Department and the Central Excise Department very often initiate action based on special intelligence. The show cause notice also states that information was gathered by specific intelligence either by the DRI or the DGFT or other investigating agencies. Therefore, there is no requirement for the Cust....

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....e been filed along with the supplementary affidavit and upon cursory perusal, we find that the trucks along with the consignment has been dealt with by the SGST authority at Siliguri. If the allegation is one of illegal import, prima facie the matter should be dealt with by the Customs Department. In one of the communications, we find that the SGST authority have collected tax and penalty. It is n....